Marwaha & Ors, R. v [2026] EWCR 3 (16 March 2026)

Marwaha & Ors, R. v [2026] EWCR 3 (16 March 2026)

The court held that each defendant jointly obtained the full benefit of the excise duty and VAT evaded as a result of their participation in the conspiracy, regardless of their individual gain. The benefit figure is not limited to personal profit but is the total value of the pecuniary advantage obtained by the fraud. The uplift for inflation is appropriate. Orders are to be made for the full benefit, with provision to prevent double recovery. Red loads are included in the benefit calculation.

Citation
[2026] EWCR 3
Parties
Prosecutor: Rex; Defendant: Amardeep Marwaha; Defendant: Barry Chambers; Defendant: Michael Welham
Jurisdiction
England and Wales
Judgment Date
16 March 2026
Procedural Posture
Criminal Confiscation Proceedings / Post Conviction, Confiscation Order Determination
Outcome
Confiscation orders granted against all three defendants for the full benefit amounts as determined, with available amounts specified and default sentences imposed for non-payment.
Legal Topics
Confiscation Orders, Fraud, Excise Duty Evasion, VAT Fraud, Joint Benefit Liability, Proceeds of Crime Act 2002
Criminal Law Proceeds of Crime Confiscation Orders Fraud Excise Duty Evasion VAT Fraud Joint Benefit Liability Proceeds of Crime Act 2002

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Parties

Rex

Prosecutor

Amardeep Marwaha

Defendant

Barry Chambers

Defendant

Michael Welham

Defendant

Procedural Posture

Criminal Confiscation Proceedings / Post Conviction, Confiscation Order Determination

Legal Issues

  1. 1 Whether the benefit figure for each defendant should be the full value of the excise duty and VAT evaded or limited to their personal gain
  2. 2 Whether joint benefit applies under POCA for all defendants
  3. 3 Whether red loads should be excluded from benefit calculation

Ratio Decidendi

The court held that each defendant jointly obtained the full benefit of the excise duty and VAT evaded as a result of their participation in the conspiracy, regardless of their individual gain. The benefit figure is not limited to personal profit but is the total value of the pecuniary advantage obtained by the fraud. The uplift for inflation is appropriate. Orders are to be made for the full benefit, with provision to prevent double recovery. Red loads are included in the benefit calculation.

Court Disposition

Confiscation orders granted against all three defendants for the full benefit amounts as determined, with available amounts specified and default sentences imposed for non-payment.

Orders

  • Amardeep Marwaha: Benefit £39,018,933.59; available amount £18,008.55; 6 months' imprisonment in default; 8.3% interest in 25 Woodrush Way, Northampton; 50% interest in Ford Focus reg. A5 VXY; order not to be enforced to extent of double recovery.
  • Barry Chambers: Benefit £31,615,930.65; available amount £30,368.56; 6 months' imprisonment in default; order not to be enforced to extent of double recovery.