Source: All England Reporter
Publisher Citation: [2011] All ER (D) 83 (Jan)
Neutral Citation: [2011] EWHC 10 (QB)
Court: Queen's Bench Division

Richard Lissack QC sitting as a deputy judge of the High Court

Representation Nicholas Yates (instructed by the Serious Organised Crime Agency) for the claimant.
  Donald Broatch (instructed under the Direct Access Scheme) for the defendant.
Judgment Dates: 13 January 2011


Practice - Pre-trial or post-judgment relief - Freezing order - Proceeds of crime - Serious Organised Crime Agency seeking freezing order in respect of defendant's unpaid taxes - Whether freezing order should be granted - Taxes Management Act 1990, s 29(1) - s 317.

The Case

Practice Pre-trial or post-judgment relief. The Queen's Bench Division granted the Serious Organised Crime Agency a freezing order pursuant to an application under s317 of the against the defendant in relation to tax debts due and payable under the .

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