Ahmad & Anor v R

Ahmad & Anor v R

The benefit for each appellant should be limited to the VAT loss (£12,662,822 uplifted to £16,145,098) and not the total sum passing through accounts, as including costs of committing the offence as benefit is contrary to the object of the legislation. The confiscation order should reflect this amount, and the default period of imprisonment remains ten years.

Parties
Appellant: Shakeel Ahmad; Appellant: Syed Mubarak Ahmed; Respondent: The Crown
Jurisdiction
England and Wales
Judgment Date
02 March 2012
Procedural Posture
Criminal Appeal / Judgment on Appeal Against Confiscation Order
Outcome
appeal allowed in part
Legal Topics
Confiscation Orders, Carousel Fraud, MTIC Fraud, Benefit Calculation, Realisable Assets, Statutory Interpretation
Criminal Law Proceeds of Crime Confiscation Orders Carousel Fraud MTIC Fraud Benefit Calculation Realisable Assets Statutory Interpretation

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 5 Authorities cited 22 Party arguments 2 Amounts and remedies 7
Sign in to unlock

Parties

Shakeel Ahmad

Appellant

Syed Mubarak Ahmed

Appellant

The Crown

Respondent

Procedural Posture

Criminal Appeal / Judgment on Appeal Against Confiscation Order

Legal Issues

  1. 1 Whether the total amount of money received into bank accounts in furtherance of MTIC carousel fraud constitutes 'property obtained' as a result of or in connection with the offence under section 71(4) Criminal Justice Act 1988
  2. 2 Proper calculation of benefit for confiscation purposes
  3. 3 Assessment of realisable assets when defendants have hidden assets

Ratio Decidendi

The benefit for each appellant should be limited to the VAT loss (£12,662,822 uplifted to £16,145,098) and not the total sum passing through accounts, as including costs of committing the offence as benefit is contrary to the object of the legislation. The confiscation order should reflect this amount, and the default period of imprisonment remains ten years.

Court Disposition

appeal allowed in part

Orders

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