The Crown Prosecution Service v Doran & Anor [2015] EWCA Crim 384 (17 March 2015)

The Crown Prosecution Service v Doran & Anor [2015] EWCA Crim 384 (17 March 2015)

The appellants retained sufficient connection and control over the goods at the excise duty point to be liable for excise duty and VAT; evasion of duty constituted a pecuniary advantage for the purposes of POCA; confiscation orders reflecting the full amount of duty evaded are proportionate provided there is no double recovery.

Citation
[2015] EWCA Crim 384
Parties
Appellant/respondent: The Crown Prosecution Service; 1st Respondent/appellant: Robert Doran; 2nd Respondent/appellant: Patrick Gray
Jurisdiction
England and Wales
Judgment Date
17 March 2015
Procedural Posture
Criminal Appeal / Appeal Against Confiscation Orders Following Conviction and Prosecution Cross Appeal
Outcome
Appeals by Doran and Gray dismissed on Grounds 1, 2, and 3; prosecution appeal allowed; benefit not to be apportioned.
Legal Topics
Confiscation Orders, Excise Duty Evasion, VAT Evasion, Pecuniary Advantage, Proportionality Under ECHR
Criminal Law Proceeds of Crime Confiscation Orders Excise Duty Evasion VAT Evasion Pecuniary Advantage Proportionality Under ECHR

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Parties

The Crown Prosecution Service

Appellant/respondent

Robert Doran

1st Respondent/appellant

Patrick Gray

2nd Respondent/appellant

Procedural Posture

Criminal Appeal / Appeal Against Confiscation Orders Following Conviction and Prosecution Cross Appeal

Legal Issues

  1. 1 Whether appellants were liable to pay excise duty and VAT under the relevant statutory scheme
  2. 2 Whether appellants obtained a benefit for the purposes of the Proceeds of Crime Act 2002
  3. 3 Whether confiscation orders were disproportionate under Article 1, First Protocol ECHR

Ratio Decidendi

The appellants retained sufficient connection and control over the goods at the excise duty point to be liable for excise duty and VAT; evasion of duty constituted a pecuniary advantage for the purposes of POCA; confiscation orders reflecting the full amount of duty evaded are proportionate provided there is no double recovery.

Court Disposition

Appeals by Doran and Gray dismissed on Grounds 1, 2, and 3; prosecution appeal allowed; benefit not to be apportioned.

Orders

  • Substitute benefit figure for each appellant as £4,368,975.
  • Substitute confiscation order for Doran in the sum of £4,368,975.