Bruce, R. v [2021] EWCA Crim 1896 (02 November 2021)

Bruce, R. v [2021] EWCA Crim 1896 (02 November 2021)

The benefit figure in a confiscation order must reflect only the true pecuniary advantage obtained from criminal conduct, avoiding double counting and including only those liabilities actually evaded. The judge erred by including both gate fees and landfill tax, failing to deduct the full amount of particular criminal conduct receipts from the criminal proportion of bank receipts, and by including the full value of Ridgeway Park Farm without deducting mortgage payments already accounted for in the benefit calculation.

Citation
[2021] EWCA Crim 1896
Parties
Respondent: Regina; Appellant: John Bruce
Jurisdiction
England and Wales
Judgment Date
02 November 2021
Procedural Posture
Criminal Appeal / Appeal Against Confiscation Order
Outcome
Appeal allowed in part; confiscation order amended.
Legal Topics
Proceeds of Crime, Confiscation Orders, Environmental Offences, Landfill Tax, Double Counting in Confiscation, Benefit Calculation
Criminal Law Environmental Law Proceeds of Crime Confiscation Orders Environmental Offences Landfill Tax Double Counting in Confiscation Benefit Calculation

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Parties

Regina

Respondent

John Bruce

Appellant

Procedural Posture

Criminal Appeal / Appeal Against Confiscation Order

Legal Issues

  1. 1 Whether the benefit figure in the confiscation order was correctly calculated under POCA 2002
  2. 2 Whether avoided landfill tax and gate fees were properly included in the benefit figure
  3. 3 Whether double counting occurred in the calculation of criminal benefit from bank receipts and particular criminal conduct

Ratio Decidendi

The benefit figure in a confiscation order must reflect only the true pecuniary advantage obtained from criminal conduct, avoiding double counting and including only those liabilities actually evaded. The judge erred by including both gate fees and landfill tax, failing to deduct the full amount of particular criminal conduct receipts from the criminal proportion of bank receipts, and by including the full value of Ridgeway Park Farm without deducting mortgage payments already accounted for in the benefit calculation.

Court Disposition

Appeal allowed in part; confiscation order amended.

Orders

  • Benefit figure reduced from £5,071,008 to £3,998,815.06.
  • Confiscation order to record amended benefit figure.