Director of the Assets Recovery Agency, R (on the application of) v Shen [2007] EWHC 2580 (Admin) (25 October 2007)

Director of the Assets Recovery Agency, R (on the application of) v Shen [2007] EWHC 2580 (Admin) (25 October 2007)

The defendant acquired criminal proceeds by fraudulently evading VAT and laundering the proceeds; the Director is entitled to a civil recovery order for the specified sum.

Citation
[2007] EWHC 2580 (Admin)
Parties
Claimant: Director of the Assets Recovery Agency; Defendant: Shen
Jurisdiction
England and Wales
Judgment Date
25 October 2007
Procedural Posture
Judicial Review / Civil Recovery / Judgment on Application for Civil Recovery Order
Outcome
Civil recovery order granted
Legal Topics
Value Added Tax Fraud, Money Laundering, Civil Recovery of Criminal Proceeds
Civil Recovery Proceeds of Crime Tax Law Value Added Tax Fraud Money Laundering Civil Recovery of Criminal Proceeds

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 1 Authorities cited 1 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

Director of the Assets Recovery Agency

Claimant

Shen

Defendant

Procedural Posture

Judicial Review / Civil Recovery / Judgment on Application for Civil Recovery Order

Legal Issues

  1. 1 Whether the defendant acquired criminal proceeds by fraudulently evading VAT and money laundering, justifying a civil recovery order under the Proceeds of Crime Act

Ratio Decidendi

The defendant acquired criminal proceeds by fraudulently evading VAT and laundering the proceeds; the Director is entitled to a civil recovery order for the specified sum.

Court Disposition

Civil recovery order granted

Orders

  • Civil recovery order in the sum of £25,862.03, being all sums specified in the claim form less charges plus interest, excluding any sum in addition to £37.46 in Nationwide Building Society account 05723626531760.