Revenue & Customs v Cozens & Ors

Revenue & Customs v Cozens & Ors

There is a good arguable case that Mr Cozens was knowingly involved in the alleged fraud, there is evidence and reasonable inference of assets under his control, and a real risk of dissipation exists; therefore, the freezing order should be continued.

Parties
Claimant: Her Majesty’s Revenue & Customs; First Defendant: John Paul Cozens; Second Defendant: Toby Price; Defendants: 35 Other Defendants
Jurisdiction
England and Wales
Judgment Date
08 November 2011
Procedural Posture
Civil / Application to Discharge/continue a Worldwide Freezing Order
Outcome
Freezing order against Mr Cozens to be continued
Legal Topics
Freezing Injunctions, Asset Disclosure, Excise Duty Assessments, Limitation Periods, Material Non Disclosure
Civil Procedure Tax Law Freezing Injunctions Asset Disclosure Excise Duty Assessments Limitation Periods Material Non Disclosure

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Parties

Her Majesty’s Revenue & Customs

Claimant

John Paul Cozens

First Defendant

Toby Price

Second Defendant

35 Other Defendants

Defendants

Procedural Posture

Civil / Application to Discharge/continue a Worldwide Freezing Order

Legal Issues

  1. 1 Whether the freezing order against Mr Cozens should be continued
  2. 2 Whether there is sufficient evidence of assets under Mr Cozens’ control to justify the freezing order
  3. 3 Whether HMRC established a good arguable case for the substantive relief

Ratio Decidendi

There is a good arguable case that Mr Cozens was knowingly involved in the alleged fraud, there is evidence and reasonable inference of assets under his control, and a real risk of dissipation exists; therefore, the freezing order should be continued.

Court Disposition

Freezing order against Mr Cozens to be continued

Orders

  • Continuation of the worldwide freezing injunction against Mr Cozens
  • Court to hear counsel as to the precise form of the injunction