R v May

Subject Matter

CRIME — Sentence — Confiscation order — Defendants using companies in their joint control to dishonestly retain and reclaim VAT — Confiscation orders made following conviction — Each order in sum representing whole amount dishonestly obtained by companies — Whether each defendant benefiting to whole amount — Whether amount to be apportioned between defendants — Criminal Justice Act 1988, s 71(4)

[2005] 1 WLR 2902

CRIME — Sentence — Confiscation order — Defendants using companies in their joint control dishonestly to retain and reclaim VAT — Confiscation orders made following conviction — Each order in sum representing whole amount dishonestly obtained by companies — Whether each defendant benefiting to whole amount — Whether amount to be apportioned between defendants — Whether order in whole amount arbitrary interference with Convention rights to enjoyment of possessions or to liberty — Criminal Justice Act 1988 (as amended by Proceeds of Crime Act 1995, s 1(1)(2)(3)), s 71(1A)(1B)(4)(6) — Human Rights Act 1998, Sch 1, Pt I, art 5, Pt II, art 1

[2008] AC 1028; [2008] 2 WLR 1131

Appellate History

Commentary

Blackstones Criminal Practice 2025
General - Information, Evidence and Proof - Special Counsel E19.16

Making of Confiscation Order - Stage Two — Determination of Benefit from Criminal Conduct - Obtaining E19.22

Making of Confiscation Order - Stage Two — Determination of Benefit from Criminal Conduct - Disposition or Control E19.24

Making of Confiscation Order - Stage Two — Determination of Benefit from Criminal Conduct - ‘In connection with’ E19.29

Making of Confiscation Order - Stage Two — Determination of Benefit from Criminal Conduct - Joint Benefit E19.31

Making of Confiscation Order - Stage Three — Determination of the Recoverable Amount - Amount of Benefit E19.44