Practice and Procedure

R v KIM SMITH (2013)

PUBLISHED March 8, 2013

[2013] EWCA Crim 502

In determining the value of a "tainted gift" for the purposes of calculating an offender's available assets under the Proceeds of Crime Act 2002 s.9(1)(b), it did not matter whether or not there was any likelihood of the gift being returned by the recipient.

CA (Crim Div) (Laws LJ, Keith J, Judge Wide QC)