Source: All England Reporter
Publisher Citation: [2003] All ER (D) 212 (Feb)
Neutral Citation: [2003] EWCA Crim 270
Court: Court of Appeal, Criminal Division

Mantell LJ, Morland and Jack JJ

Representation 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.
Judgment Dates: 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.

The Case

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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