The legislation encompassed the failure to pay tax as a benefit accrued through criminal activity, and therefore a court could order forfeiture of the proceeds of the crime, even though the wrong-doer might remain liable for the unpaid taxes in civil law. The possibility of such double liability was not relevant to the criminal proceedings.
Citations:
Times 13-Oct-1999
Statutes:
Criminal Justice Act 1988 71(5)
Jurisdiction:
England and Wales
Crime
Updated: 25 October 2022; Ref: scu.85111