R v Ahmad (Shakeel)

Subject Matter

CRIME — Sentence — Confiscation order — Fraud on public revenue— Defendants involved in artificial trade to generate false claims for repayment of VAT— Calculation of benefit— Whether all sums banked as result of sale or purported sale of goods by buffer company obtained “in connection with … commission” of offence— Whether amount of confiscation order to be restricted to sum actually paid out by revenue— Criminal Justice Act 1988 (c 33), s 71(4)

[2012] EWCA Crim 391; [2012] 1 WLR 2335; [2012] 2 All ER 1137; [2012] STC 1239; [2012] 2 Cr App R (S) 85; [2012] WLR (D) 62, CA

CRIME — Sentence — Confiscation — Co-conspirators jointly acquiring proceeds of conspiracy to defraud— Whether “benefit … obtained” by each to be assessed as value of whole amount of proceeds of conspiracy— Whether confiscation orders to be made against each conspirator in full amount of joint benefit— Whether proportionality requiring apportionment of joint benefit between conspirators— Criminal Justice Act 1988 (c 33), s 71(4) — Human Rights Act 1998 (c 42), Sch 1, Pt II, art 1 — Proceeds of Crime Act 2002 (c 29), ss s 6(5), 76(4)

[2013] EWCA Crim 2042; [2015] AC 299; [2014] 2 WLR 233; [2013] WLR (D) 440, CA

[2014] UKSC 36; [2015] AC 299; [2014] 3 WLR 23; [2014] 4 All ER 767; [2014] WLR (D) 264; Case details, SC(E)

Appellate History

Commentary

UKSC Blog
Case Comment: R v Ahmad and R v Fields [2014] UKSC 36 [2014] Cas Com 14

Blackstones Criminal Practice 2025
Making of Confiscation Order - Stage Two — Determination of Benefit from Criminal Conduct - Pecuniary Advantage E19.27

Making of Confiscation Order - Stage Four — Determination of the Available Amount E19.50

Restraint Orders - Power to Make an Order D8.63

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