P v HM Customs & Excise

P v HM Customs & Excise

The applicant failed to establish that his realisable property is inadequate for payment of the outstanding confiscation order because the value of the equity in the Queens Road house, as previously determined to be a gift caught by the Act, exceeds the amount outstanding. There has been no material change in the value or position of this property since the confiscation order. Accordingly, the statutory conditions for issuing a certificate of inadequacy are not met and the application is dismissed.

Parties
Applicant: P; Respondent: HM Customs and Excise
Jurisdiction
England and Wales
Judgment Date
11 May 2005
Procedural Posture
Judicial Review / Administrative Application / Ruling on Application for Certificate of Inadequacy
Outcome
Application dismissed
Legal Topics
Certificate of Inadequacy, Realisable Property, Confiscation Orders, Gifts Caught by Proceeds of Crime Legislation
Criminal Law Proceeds of Crime Confiscation Certificate of Inadequacy Realisable Property Confiscation Orders Gifts Caught by Proceeds of Crime Legislation

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Parties

P

Applicant

HM Customs and Excise

Respondent

Procedural Posture

Judicial Review / Administrative Application / Ruling on Application for Certificate of Inadequacy

Legal Issues

  1. 1 Whether the applicant's realisable property is inadequate for payment of the outstanding confiscation order under section 83 of the Criminal Justice Act 1988
  2. 2 Whether the court should disregard any inadequacy pursuant to section 83(2)(b)

Ratio Decidendi

The applicant failed to establish that his realisable property is inadequate for payment of the outstanding confiscation order because the value of the equity in the Queens Road house, as previously determined to be a gift caught by the Act, exceeds the amount outstanding. There has been no material change in the value or position of this property since the confiscation order. Accordingly, the statutory conditions for issuing a certificate of inadequacy are not met and the application is dismissed.

Court Disposition

Application dismissed

Orders

  • Application for certificate of inadequacy is dismissed