[2012] EWCA Crim 671

In order to prove "fraudulent activity" for the purposes of the Tax Credits Act 2002 s.35, an offender had to behave in a manner calculated to achieve false benefits payments. A passive receipt of funds and a deliberate failure to notify the benefits agency of an overpayment, while dishonest, fell short of fraudulent activity.

CA (Crim Div) (Rafferty LJ, Holman J, Maddison J)

04/04/2012