Macfarlane, R. v

Macfarlane, R. v

The confiscation order should be calculated by assessing the benefit from the offences, deducting sums already paid to the victim from the benefit, and not from realisable assets; the judge's approach was justified except for the mistaken addition of benefit to assets, and the correct figure for the order is £351,197.80.

Parties
Respondent: Regina; Appellant: Ian Charles Macfarlane
Jurisdiction
England and Wales
Judgment Date
12 October 2007
Procedural Posture
Criminal Appeal / Judgment on Appeal Against Confiscation and Costs Orders
Outcome
Appeal allowed in part; confiscation order reduced; all other grounds dismissed.
Legal Topics
Confiscation Orders, Assessment of Benefit, Realisable Assets, Recovery of Defence Costs
Criminal Law Proceeds of Crime Confiscation Orders Assessment of Benefit Realisable Assets Recovery of Defence Costs

Case Brief

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Parties

Regina

Respondent

Ian Charles Macfarlane

Appellant

Procedural Posture

Criminal Appeal / Judgment on Appeal Against Confiscation and Costs Orders

Legal Issues

  1. 1 Whether the confiscation order was correctly calculated based on benefit and realisable assets
  2. 2 Whether sums paid to the victim should be deducted from realisable assets or benefit
  3. 3 Whether the recovery of defence costs order was properly exercised

Ratio Decidendi

The confiscation order should be calculated by assessing the benefit from the offences, deducting sums already paid to the victim from the benefit, and not from realisable assets; the judge's approach was justified except for the mistaken addition of benefit to assets, and the correct figure for the order is £351,197.80.

Court Disposition

Appeal allowed in part; confiscation order reduced; all other grounds dismissed.

Orders

  • Confiscation order reduced to £351,197.80
  • Recovery of defence costs order of £50,000 upheld