EWCA Crim 194
The imposition of a confiscation order was not an abuse of process where the director of a company had fraudulently transferred company property during winding-up proceedings, despite the fact that the property had been recovered by the liquidator before the director entered a guilty plea to fraud. It was not an abuse of process to seek to recover more than an offender had profited from his crime or where he had made restitution outside the narrow circumstances outlined in R. v Morgan (John)  EWCA Crim 1323,  4 All E.R. 890.
CA (Crim Div) (Thomas LJ, Pitchford J, Judge Brown QC (Recorder of Brighton and Hove))