Harvey, R. v (Rev 1)

Harvey, R. v (Rev 1)

VAT collected forms part of the benefit and is not deductible; partial restoration of stolen property does not reduce the assessed benefit; the method of assessment based on percentage of turnover was proper; the term in default should be reduced to eight years to secure compliance with the confiscation order.

Parties
Respondent: Regina; Appellant: Jack Frederick Leonard Harvey
Jurisdiction
England and Wales
Judgment Date
03 July 2013
Procedural Posture
Criminal Appeal / Judgment on Appeal Against Confiscation Order
Outcome
Appeal allowed in part; confiscation order upheld; term in default reduced.
Legal Topics
Confiscation Order, Criminal Lifestyle, Benefit Assessment, VAT Treatment, Restoration of Stolen Property, Method of Assessment, Term in Default
Criminal Law Proceeds of Crime Confiscation Order Criminal Lifestyle Benefit Assessment VAT Treatment Restoration of Stolen Property Method of Assessment +1 more

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Parties

Regina

Respondent

Jack Frederick Leonard Harvey

Appellant

Procedural Posture

Criminal Appeal / Judgment on Appeal Against Confiscation Order

Legal Issues

  1. 1 Whether VAT should be deducted from turnover in benefit assessment
  2. 2 Whether credit should be given for restoration of stolen property
  3. 3 Whether the method of assessment of benefit was proper

Ratio Decidendi

VAT collected forms part of the benefit and is not deductible; partial restoration of stolen property does not reduce the assessed benefit; the method of assessment based on percentage of turnover was proper; the term in default should be reduced to eight years to secure compliance with the confiscation order.

Court Disposition

Appeal allowed in part; confiscation order upheld; term in default reduced.

Orders

  • Confiscation order in the sum of £2,275,454.40 upheld.
  • Term of imprisonment in default reduced from ten years to eight years.