REGINA v PAUL JOHN ASPLIN

REGINA v PAUL JOHN ASPLIN

Pension funds are realisable assets for confiscation purposes if not yet forfeited, valued at the CETV as at the date of the Crown Court order and included at gross value (not net of tax). If the funds are later forfeited or not made available, the appellants may seek a certificate of inadequacy and reduction of the order. Compensation orders are reduced to reflect actual loss and relative culpability. No costs order is made due to prosecution's lack of candour.

Parties
Prosecution: Regina; Respondent: Paul John Asplin; Appellant: David Mark Kearns; Appellant: Sally Ann Jones; Interested Party: DAS Legal Expenses Insurance Company Limited Pension and Life Assurance Scheme
Jurisdiction
England and Wales
Judgment Date
13 January 2022
Procedural Posture
Criminal Appeal (confiscation and Compensation Orders) / Court of Appeal (criminal Division) Judgment on Appeal From Crown Court
Outcome
Appeals allowed in part; confiscation and compensation orders varied; costs application dismissed; time to pay extended; no certification for Supreme Court.
Legal Topics
Confiscation Orders, Compensation Orders, Calculation of Benefit and Realisable Assets, Pension Rights as Realisable Assets, Tax Treatment of Pension Assets, Variation of Compensation Payee, Costs Applications, Time to Pay Orders
Criminal Law Proceeds of Crime Pensions Law Confiscation Orders Compensation Orders Calculation of Benefit and Realisable Assets Pension Rights as Realisable Assets Tax Treatment of Pension Assets +3 more

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Parties

Regina

Prosecution

Paul John Asplin

Respondent

David Mark Kearns

Appellant

Sally Ann Jones

Appellant

DAS Legal Expenses Insurance Company Limited Pension and Life Assurance Scheme

Interested Party

Procedural Posture

Criminal Appeal (confiscation and Compensation Orders) / Court of Appeal (criminal Division) Judgment on Appeal From Crown Court

Legal Issues

  1. 1 Whether pension funds form part of realisable assets for confiscation orders
  2. 2 Whether pension figures should be net or gross of tax
  3. 3 Appropriate valuation date for pension assets

Ratio Decidendi

Pension funds are realisable assets for confiscation purposes if not yet forfeited, valued at the CETV as at the date of the Crown Court order and included at gross value (not net of tax). If the funds are later forfeited or not made available, the appellants may seek a certificate of inadequacy and reduction of the order. Compensation orders are reduced to reflect actual loss and relative culpability. No costs order is made due to prosecution's lack of candour.

Court Disposition

Appeals allowed in part; confiscation and compensation orders varied; costs application dismissed; time to pay extended; no certification for Supreme Court.

Orders

  • Confiscation order for Paul Asplin reduced to £4,828,728, payable within 6 months or 8 years in default.
  • Confiscation order for David Kearns affirmed at £1,439,729, payable within 6 months or 6 years in default.