Calamitous consequence of a failure to notify HMRC
Should one feel sorry for Gareth Edward Steed? Mr Steed engaged in what the Crown Court judge described as “moonlighting” – legitimate trading which he failed to declare for tax. Indeed it seems he...
View ArticleConfiscation, mortgage fraud and a ‘minus millionaire’
I have recently returned from a 7 day confiscation hearing in Newcastle Crown Court. Ordinarily confiscation cases don’t go to a full hearing – an agreement is reached by a process somewhat akin to...
View ArticleCan a bankrupt individual be subject to confiscation?
One question which arises from time to time concerns the interaction of insolvency and confiscation. If a convicted defendant individual is bankrupt can he nevertheless be subject to confiscation...
View Article17 year sentence for VAT carousel fraud
Recently Dilawar Ravjani was sentenced to 17 years imprisonment following conviction for conspiracy to cheat the public revenue. He was said to be the ring-leader in a complex missing trader intra...
View ArticleConfiscation: a serious risk of injustice
In confiscation proceedings the court must not make a criminal lifestyle assumption in relation to particular property or expenditure if that creates a serious risk of injustice, see s10(6)(b) PoCA...
View ArticleMoney laundering – entering into an arrangement – s328 PoCA 2002
Prosecutors are sometimes tempted, unwisely, to strain the meaning of statutory provisions in order to charge a defendant. There have been a couple of successful appeals recently against money...
View ArticleThe Money Laundering (Amendment) Regulations 2012
Amendments to the Money Laundering Regulations 2007 came into force on 1 October 2012, but what effect will these have on practitioners? The answer in most cases is likely to be ‘little or none’. It...
View ArticleConfiscation – default sentence
When making a confiscation order in the Crown Court the judge will specify a ‘default sentence’ – a consecutive prison term which the defendant may be required to serve if he fails to satisfy the...
View ArticleUnprosecuted mortgage fraud in criminal lifestyle confiscations
After the UKSC decision in R v Waya, what is the position of a defendant subject to ‘criminal lifestyle’ confiscation who has obtained a mortgage advance by fraud but has not been prosecuted for that?...
View ArticleWhen an expert is challenged concerning his expertise
What should be done if one side considers that the expert instructed by the other side lacks the necessary expertise to support his opinion? That issue arose in a recent case before the Court of...
View ArticleConfiscation – available amount
This article considers what is meant by a defendant’s ‘available amount’ and explains some of the rules the court must follow in determining the ‘available amount’. In confiscation proceedings against...
View ArticleA club treasurer called to account for the money
It is often difficult to find someone willing to act as honorary treasurer for a local club or voluntary organisation and Upper Slagbank’s Over 60s Club was no exception. When the current treasurer...
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