The prosecutor appealed a finding that the proceeds of cheating the revenue were not the proceeds of crime within the 2002 Act.
Held: The appeal succeeded. The case was different from Galbraith in that there was a clear finding of a cheat. The fact that the original earnings were obtained by a legitimate trade did not affect the issue.
Judges:
Dyson LJ, Crane J, Radford J
Citations:
[2007] EWCA Crim 491, Times 28-Mar-2007, [2007] Crim LR 645, [2007] 2 Cr App Rep 10, [2007] WTLR 817, [2008] STC 1270, [2007] 1 WLR 2262, [2007] STI 1771
Links:
Statutes:
Proceeds of Crime Act 2002 340(5), Criminal Justice Act 2003 58
Jurisdiction:
England and Wales
Citing:
Distinguished – Gabriel, Regina v CACD 2-Feb-2006
The appellant appealed convictions for possession of criminal property contrary to section 329(1)(c) of POCA. The police found him with sums of cash which the prosecution said were the proceeds of crime. After the jury had retired, the jury asked a . .
Cited – Regina v Galbraith CCA 1981
Rejection of Submission of No Case to Answer
The defendant had faced a charge of affray. The court having rejected his submission of having no case to answer, he had made an exculpatory statement from the dock. He appealed against his conviction.
Held: Lord Lane LCJ said: ‘How then . .
Cited – Regina v Frank Adam Moran (Attorney General’s Reference No 25 of 2001) CACD 27-Jul-2001
The defendant pleaded guilty to making false statements, and cheating the public revenue by understating his profits as a market trader over a protracted period. The judge made a confiscation order equal to the amount of undeclared profit. On . .
Lists of cited by and citing cases may be incomplete.
Crime
Updated: 01 December 2022; Ref: scu.249915