[2011] EWCA Crim 2167

Where directors had traded under a company name which was prohibited under the Insolvency Act 1986 s.216, the amount of benefit they had received for the purposes of the Proceeds of Crime Act 2002 s.76(2) was not a proportion of the sum that could be attributed to the name of the company but the full amount that they had received as directors.

CA (Crim Div) (Moses LJ, Holroyde J, Judge Gilbert QC)

14/07/2011