Dimsey & Anor, R. v [1999] EWCA Crim 2261 (11 October 1999)

Dimsey & Anor, R. v [1999] EWCA Crim 2261 (11 October 1999)

Evasion of tax constitutes a pecuniary advantage for the purposes of a confiscation order, even if the tax remains due and may later be recovered. The proceeds of the crime are the full amount of tax evaded. The use of offshore companies as vehicles for fraud justifies lifting the corporate veil and attributing the...

Source-derived case information.

Citation
[1999] EWCA Crim 2261
Parties
Appellant: Brian Roger Allen; Appellant: Dermot Jeremy Dimsey; Respondent: Crown
Jurisdiction
England and Wales
Judgment Date
11 October 1999
Procedural Posture
Criminal Appeal / Appeal Against Conviction and Confiscation Order; Application for Certification of Points of Law
Outcome
Appeal against confiscation order dismissed; application for permission to appeal against sentence refused; two points of law certified for House of Lords; leave to appeal to House of Lords refused; legal aid granted for application for leave.
Legal Topics
Confiscation Orders, Cheating the Public Revenue, Pecuniary Advantage, Double Recovery, Corporate Veil, Tax Evasion
Criminal Law Revenue Law Confiscation Orders Cheating the Public Revenue Pecuniary Advantage Double Recovery Corporate Veil Tax Evasion

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Summary, issues, holding and outcome

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Parties

Brian Roger Allen

Appellant

Dermot Jeremy Dimsey

Appellant

Crown

Respondent

Procedural Posture

Criminal Appeal / Appeal Against Conviction and Confiscation Order; Application for Certification of Points of Law

Legal Issues

  1. 1 Whether the appellant obtained a pecuniary advantage by evading tax for the purposes of a confiscation order under the Criminal Justice Act 1988
  2. 2 Whether the confiscation order constituted double recovery for the Revenue
  3. 3 Whether the corporate veil should be lifted in cases of fraud involving offshore companies

Ratio Decidendi

Evasion of tax constitutes a pecuniary advantage for the purposes of a confiscation order, even if the tax remains due and may later be recovered. The proceeds of the crime are the full amount of tax evaded. The use of offshore companies as vehicles for fraud justifies lifting the corporate veil and attributing the benefit to the appellant.

Court Disposition

Appeal against confiscation order dismissed; application for permission to appeal against sentence refused; two points of law certified for House of Lords; leave to appeal to House of Lords refused; legal aid granted for application for leave.

Orders

  • Confiscation order in the sum of £3,137,165 upheld
  • Application for permission to appeal against sentence refused