[2011] EWCA Crim 1093

In confiscation proceedings in relation to conspiracy to evade duty chargeable, the judge had been wrong to hold that for the purpose of the Proceeds of Crime Act 2002 s.75(2)(c) it was sufficient to show that the conspiracy had lasted six months and was irrelevant whether a particular offender had participated for a shorter period. The judge had also erred in finding that the offenders had obtained a pecuniary advantage as the conspiracy was impossible of completion and the offenders were not liable for the duty.

CA (Crim Div) (Aikens LJ, Irwin J, Judge Roberts QC)

06/05/2011