Practice and Procedure

R v I K (2007)

PUBLISHED March 8, 2007

[2007] EWCA Crim 491

The proceeds of cheating the Revenue could amount to "criminal property" within the meaning of the Proceeds of Crime Act 2002 s.340(5) even in circumstances where the trade whose profits were liable to income tax or whose turnover was subject to VAT was a legitimate trade.

CA (Crim Div) (Dyson LJ, Crane J, Judge Radford)