The Crown Prosecution Service v Doran & Anor

The Crown Prosecution Service v Doran & Anor

Appellants retained connection and control over goods at excise duty point, thus liable for duty and VAT; evasion constituted a pecuniary advantage under POCA; confiscation orders in the amount of evaded duty and VAT are proportionate and lawful; benefit should not be apportioned among conspirators.

Parties
Appellant/respondent: The Crown Prosecution Service; Respondent/appellant: Robert Doran; Respondent/appellant: Patrick Gray
Jurisdiction
England and Wales
Judgment Date
17 March 2015
Procedural Posture
Criminal Appeal / Judgment on Appeal
Outcome
Appeals by Doran and Gray dismissed on Grounds 1, 2, and 3; prosecution appeal allowed; benefit apportionment quashed; substituted confiscation orders issued.
Legal Topics
Confiscation Orders, Excise Duty Evasion, VAT Evasion, Proportionality, Pecuniary Advantage, Joint Benefit Apportionment
Criminal Law Proceeds of Crime Tax Law Confiscation Orders Excise Duty Evasion VAT Evasion Proportionality Pecuniary Advantage +1 more

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Parties

The Crown Prosecution Service

Appellant/respondent

Robert Doran

Respondent/appellant

Patrick Gray

Respondent/appellant

Procedural Posture

Criminal Appeal / Judgment on Appeal

Legal Issues

  1. 1 Whether appellants were liable to pay excise duty and VAT under relevant statutes and regulations
  2. 2 Whether appellants obtained a benefit for purposes of POCA
  3. 3 Whether confiscation orders were disproportionate under A1P1 ECHR

Ratio Decidendi

Appellants retained connection and control over goods at excise duty point, thus liable for duty and VAT; evasion constituted a pecuniary advantage under POCA; confiscation orders in the amount of evaded duty and VAT are proportionate and lawful; benefit should not be apportioned among conspirators.

Court Disposition

Appeals by Doran and Gray dismissed on Grounds 1, 2, and 3; prosecution appeal allowed; benefit apportionment quashed; substituted confiscation orders issued.

Orders

  • Substitute benefit figure for each appellant: £4,368,975
  • Substitute confiscation order for Doran: £4,368,975