||All England Reporter
|| All ER (D) 212 (Feb)
|| EWCA Crim 270
||Court of Appeal, Criminal Division
Mantell LJ, Morland and Jack JJ
||Andrew Munday QC (instructed by the Russell Jones & Walker) for the defendant.
||Andrew Mitchell QC and Dennis Talbot (instructed by the Solicitor of Inland Revenue) for the prosecution.
||14 February 2003
Sentencing - Confiscation order - Making of order - Benefit derived from relevant criminal conduct - Cheating public revenue - Appropriation of property in connection with offence - Obtaining a pecuniary advantage from unpaid tax - s 71.
Where a person misappropriated money from a company as an essential part of a fraud on the Inland Revenue and was convicted of that fraud on the Inland Revenue, he would be liable to a confiscation order in the amount which he had misappropriated on the ground that that money was property obtained as a result of or in connection with the fraud.
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