Miranda, R v [2000] EWCA Crim 11 (15th February, 2000)

Miranda, R v [2000] EWCA Crim 11 (15th February, 2000)

The confiscation order was made out of time as the six-month period under section 72A began with the plea of guilty and expired without extension or exceptional circumstances; therefore, the court lacked jurisdiction to make the order. The sentence, though severe, was not manifestly excessive given the facts.

Source-derived case information.

Citation
[2000] EWCA Crim 11
Parties
Appellant: Appellant; Respondent: Crown; Co Accused: Roy Sam; Co Accused: Paul Cavadino; Co Accused: John Chisnell
Jurisdiction
England and Wales
Procedural Posture
Criminal Appeal / Judgment on Appeal
Outcome
Appeal against sentence dismissed; appeal against confiscation order allowed
Legal Topics
Conspiracy to Defraud, VAT Fraud, Confiscation Order, Sentencing, Limitation Period
Criminal Law Confiscation Proceedings Conspiracy to Defraud VAT Fraud Confiscation Order Sentencing Limitation Period

Source-derived case record

Summary, issues, holding and outcome

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Parties

Appellant

Appellant

Crown

Respondent

Roy Sam

Co Accused

Paul Cavadino

Co Accused

John Chisnell

Co Accused

Procedural Posture

Criminal Appeal / Judgment on Appeal

Legal Issues

  1. 1 Whether the sentence imposed was manifestly excessive
  2. 2 Whether the confiscation order was made out of time under section 72A of the Criminal Justice Act 1988

Ratio Decidendi

The confiscation order was made out of time as the six-month period under section 72A began with the plea of guilty and expired without extension or exceptional circumstances; therefore, the court lacked jurisdiction to make the order. The sentence, though severe, was not manifestly excessive given the facts.

Court Disposition

Appeal against sentence dismissed; appeal against confiscation order allowed

Orders

  • Confiscation order of £436,340 quashed
  • Order for 15 months imprisonment in default of payment quashed