Category Archives: 20 most popular to date

The twenty most popular blog posts since the blog started

Bank account frozen

If someone finds his bank account has been frozen by the bank without warning or explanation, what should he do and what can he expect to happen?

A confiscation case study – the career fraudster

A confiscation case in which no forensic accountancy evidence was produced by the defence and the defendant received no sympathy from the judge.

Confiscation – challenging the prosecutor’s s16 statement

How should the defence challenge the prosecutor’s s16 statement assertions concerning the defendant’s benefit and available amount?

Benefit in confiscation: gross receipts or profit?

Where an essentially legitimate business has been ‘assisted’ by some criminality should the confiscation order be based on the gross receipts obtained or the profit generated? Old and new case law, pointing in both directions, is considered in this article.

Criminal lifestyle confiscation and output VAT

The Court of Appeal have recently handed down a judgment in the ‘criminal lifestyle’ confiscation case of R v Harvey [2013] EWCA Crim 1104. This was a case in which I had been instructed by the defendant’s solicitors in the confiscation proceedings in the Crown Court.

A book-keeper accused of stealing

Beatrix was a trusted book-keeper accused of stealing over £40,000 from the company she worked for. On instructions from her solicitor we prepared a report which led to matters being resolved without trial by jury.

Appealing out of time after a change of law

Where a defendant has suffered a decision which, though it appeared to be well founded at the time it was made, now appears to be incorrect in the light of subsequent case law, what is the position regarding the submission of an appeal out of time?

Restraint orders under PoCA 2002

Restraint orders can be obtained by the authorities acting under the Proceeds of Crime Act 2002 – but in what circumstances and what are the effects? This blog article attempts to answer some of the most common questions about restraint orders.

Confiscation: lifting the veil of incorporation

Too often prosecutors do not appear to understand the issues surrounding lifting or piercing the veil of incorporation in confiscation cases. Some will treat a limited company as entirely separate from the defendant and therefore untouchable. Others will ignore the fact of incorporation and treat all income and assets of a limited company as automatically those of the defendant. Neither approach is correct.

Unprosecuted mortgage fraud in criminal lifestyle confiscations

The November 2012 decision of the UK Supreme Court in R v Waya [2012] UKSC 51 dealt with confiscation under the Proceeds of Crime Act 2002 where the defendant had been convicted of mortgage fraud but did not have a ‘criminal lifestyle’ within the meaning of s75 PoCA 2002. But the implications of the judgment go far wider. This article considers the relatively common situation in which a convicted defendant is subject to confiscation on the basis that he does have a ‘criminal lifestyle’ and it appears that he may have obtained a mortgage advance by fraud although he has not been prosecuted for that.