Regina v Foggon: CACD 14 Feb 2003

The defendant appealed against a confiscation order, after conviction for cheating the public revenue. Funds had been diverted from his company to avoid payment of taxes.
Held: Tax which was avoided would fall under the section and be a pecuniary advantage ‘obtained by an offender’ within the section only if he benefitted himself. This could be either because the tax was his own personal liability, or as in this case, the company was seen only as a front for the defendant himself, and the corporate veil was to be pierced.


Mantell, LJ, Morland, Jack JJ


Times 19-Feb-2003, [2003] EWCA Crim 270, Gazette 17-Apr-2003, [2003] 2 Cr App Rep (S) 85




Criminal justice Act 1988 71(5)


England and Wales


CitedRegina 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 . .
CitedRegina v Dimsey; Regina v Allen CA 14-Jul-1999
A deeming section could create a taxation liability, even where the liability appeared to be duplicated. The clause under which the foreign income of a company came to be chargeable did not affect the existing liability to pay tax on the sums so . .
Lists of cited by and citing cases may be incomplete.

Criminal Sentencing

Updated: 23 May 2022; Ref: scu.179322