[2009] EWCA Crim 1737

When assessing, for the purposes of a confiscation order, the amount of benefit obtained by the offender, the judge had wrongly included overpayments of VAT into a bank account over which the offender did not have absolute control. The offender had never acquired an interest in the account and therefore had not obtained property within the meaning of the Proceeds of Crime Act 2002 s.84.

CA (Crim Div) (Keene LJ, Holman J, Judge Stokes QC Recorder of Nottingham )

09/07/2009