Practice and Procedure

Purchased equipment not proceeds of crime

PUBLISHED January 20, 2012

Court of Appeal, Criminal Division Published January 20, 2012 Regina v James Regina v BlackburnBefore Lord Justice Hooper, Mr Justice Edwards-Stuart and Judge Mettyear Judgment December 21, 2011 Sums spent on the purchase of equipment or materials for the purpose of an enterprise involving the evasion of excise duty on tobacco products were not sums obtained as a result of or in connection with criminal conduct and therefore did not amount to a benefit from criminal conduct for the purposes of section 76(4) of the Proceeds of Crime Act 2002.