Regina v Walls: CACD 30 Oct 2002

The defendant had been made the subject of a confiscation order. He appealed, saying that in calculating the assets, he had taken the gross value of his property without allowing for an outstanding mortgage.
Held: The mortgage advance was not tainted money. Although the 1994 and 1988 Acts were intended to operate similarly and in a draconian fashion, the 1994 Act did operate differently on this occasion, and the mortgage should not have been disregarded


Judge, Butterfield LJJ


Times 07-Nov-2002, Gazette 28-Nov-2002, [2002] EWCA Crim 2456, [2003] 1 WLR 731, [2003] Crim LR 55, [2003] 1 Cr App Rep 31




Drug Trafficking Act 1994 4, Criminal Justice Act 1988 74(4)


England and Wales


CitedRegina v Johnson 1991
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Cited by:

CitedMay, Regina v HL 14-May-2008
The defendant had been convicted of involvement in a substantial VAT fraud, and made subject to a confiscation order. He was made subject to a confiscation order in respect of the amounts lost to the fraud where he was involved, but argued that the . .
Lists of cited by and citing cases may be incomplete.

Criminal Sentencing

Updated: 29 September 2022; Ref: scu.177939