[2007] EWCA Crim 1536
In the circumstances, the benefit received by an offender as a result of his criminal conduct included the value of a property and rental income from the property and not the monies raised by taking out a loan secured on the property by way of a legal mortgage.
CA (Crim Div) (Toulson LJ, Walker J, Judge Wadsworth QC)
13/06/2007