Middlecote, R. v

The appellant was not liable for the evaded excise duty as he was neither the importer nor did he cause the goods to reach the excise duty point with the necessary connection. His benefit is limited to the value of flat pack beds and rewards received, totalling £31,070.75.

Parties: Respondent: Regina; Appellant: Andrew David Middlecote
Jurisdiction: England and Wales
Judgment Date: 11 February 2011
Procedural Posture: Criminal Appeal / Appeal Against Confiscation Order; Re Determination of Benefit
Outcome: Confiscation order quashed and re-determined; new confiscation order made for £31,070.75, seven days in default, but already paid.
Legal Topics: Confiscation Order, Excise Duty Evasion, Benefit Assessment

Criminal Law Proceeds of Crime Confiscation Order Excise Duty Evasion Benefit Assessment

Case Brief

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Parties

Regina

Respondent

Andrew David Middlecote

Appellant

Procedural Posture

Criminal Appeal / Appeal Against Confiscation Order; Re Determination of Benefit

Legal Issues

1 Whether the appellant was liable for excise duty on imported tobacco products under the relevant regulations
2 Whether the benefit figure should include evaded excise duty or only rewards and goods received

Ratio Decidendi

Court Disposition

Confiscation order quashed and re-determined; new confiscation order made for £31,070.75, seven days in default, but already paid.

Orders

Confiscation order in the sum of £31,070.75 made against the appellant.
Seven days in default of payment, but payment already made.