Smith, R. v

Smith, R. v

Tainted gifts under section 9(1)(b) of the Proceeds of Crime Act 2002 must be valued according to section 81, irrespective of their recoverability; the statutory regime does not permit their value to be assessed at nil solely because they cannot be recovered.

Source-derived case information.

Parties
Appellant: Kim Smith; Respondent: Regina (The Crown)
Jurisdiction
England and Wales
Judgment Date
08 March 2013
Procedural Posture
Criminal Appeal / Judgment on Appeal Against Confiscation Order
Outcome
appeal dismissed
Legal Topics
Confiscation Orders, Tainted Gifts, Valuation of Assets, Proceeds of Crime Act 2002
Criminal Law Confiscation Orders Tainted Gifts Valuation of Assets Proceeds of Crime Act 2002

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Parties

Kim Smith

Appellant

Regina (The Crown)

Respondent

Procedural Posture

Criminal Appeal / Judgment on Appeal Against Confiscation Order

Legal Issues

  1. 1 Whether tainted gifts under section 9(1)(b) of the Proceeds of Crime Act 2002 should be valued at nil if unrecoverable
  2. 2 Whether the value of tainted gifts is linked to their recoverability

Ratio Decidendi

Tainted gifts under section 9(1)(b) of the Proceeds of Crime Act 2002 must be valued according to section 81, irrespective of their recoverability; the statutory regime does not permit their value to be assessed at nil solely because they cannot be recovered.

Court Disposition

appeal dismissed

Orders

  • The confiscation order in the sum of £8,394.99 stands.