Ahmad & Anor v R [2012] EWCA Crim 391 (02 March 2012)

Ahmad & Anor v R [2012] EWCA Crim 391 (02 March 2012)

The benefit for each appellant should be the VAT loss to HMRC (£12,662,822), uplifted for inflation (£16,145,098), not the total sum passing through accounts. The confiscation order must reflect this amount. The court is not bound to make an order for the full benefit if satisfied realisable assets are less, but in...

Source-derived case information.

Citation
[2012] EWCA Crim 391
Parties
Appellant: Shakeel Ahmad; Appellant: Syed Mubarak Ahmed; Respondent: The Crown
Jurisdiction
England and Wales
Judgment Date
02 March 2012
Procedural Posture
Criminal Appeal / Court of Appeal (criminal Division) Judgment
Outcome
Appeals allowed in part; confiscation orders quashed and substituted.
Legal Topics
Confiscation Orders, Carousel Fraud, Benefit Calculation, Realisable Assets, Statutory Interpretation
Criminal Law Confiscation Orders Carousel Fraud Benefit Calculation Realisable Assets Statutory Interpretation

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Parties

Shakeel Ahmad

Appellant

Syed Mubarak Ahmed

Appellant

The Crown

Respondent

Procedural Posture

Criminal Appeal / Court of Appeal (criminal Division) Judgment

Legal Issues

  1. 1 Whether the benefit for confiscation purposes includes the total amount passing through bank accounts or only the VAT loss to HMRC
  2. 2 Proper approach to realisable assets where defendants have hidden assets
  3. 3 Interpretation of 'in connection with its commission' under section 71(4) Criminal Justice Act 1988

Ratio Decidendi

The benefit for each appellant should be the VAT loss to HMRC (£12,662,822), uplifted for inflation (£16,145,098), not the total sum passing through accounts. The confiscation order must reflect this amount. The court is not bound to make an order for the full benefit if satisfied realisable assets are less, but in this case, given the evidence of hidden assets and profits, the confiscation order is appropriate at the uplifted VAT loss amount.

Court Disposition

Appeals allowed in part; confiscation orders quashed and substituted.

Orders

  • Quash confiscation orders of £92,333,667 for each appellant.
  • Substitute confiscation orders of £16,145,098 for each appellant.