[2012] EWCA Crim 391

In confiscation proceedings, where the loss to the Revenue was £12.6 million representing fraudulently reclaimed VAT, the judge was wrong to rule that the benefit to the offenders was £92,333,667, which was the total amount of money which passed through bank accounts controlled by them in furtherance of the crime. Unless the statutory assumptions applied, the costs of committing the offence would not form part of the benefit for the purpose of the Criminal Justice Act 1988 s.71 and the decision in R. v Waller (Steven) [2008] EWCA Crim 2037, [2009] 1 Cr. App. R. (S.) 76 was clearly wrong.

CA (Crim Div) (Hooper LJ, Sir Christopher Holland, Judge Stokes QC Recorder of Nottingham )

02/03/2012