[2014] UKSC 5

Confiscation orders imposed by consent on four offenders who had pleaded guilty to the fraudulent evasion of duty on cigarettes were quashed and remitted to the sentencing courts, as consent had been based on a mistake of law and wrong legal advice, namely that the benefit obtained was the amount of duty evaded even though the offenders' liability to pay that duty could not be established.

SC (Lord Neuberger JSC, Lord Mance JSC, Lord Hughes JSC, Lord Toulson JSC )


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