Director of the Assets Recovery Agency, R (on the application of) v Shen

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

Parties: Claimant: Director of the Assets Recovery Agency; Defendant: Shen
Jurisdiction: England and Wales
Judgment Date: 25 October 2007
Procedural Posture: Civil Recovery Application / Judgment
Outcome: civil recovery order granted
Legal Topics: Proceeds of Crime, Money Laundering, VAT Fraud

Criminal Law Civil Recovery Proceeds of Crime Money Laundering VAT Fraud

Case Brief

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Parties

Director of the Assets Recovery Agency

Claimant

Shen

Defendant

Procedural Posture

Civil Recovery Application / Judgment

Legal Issues

1 Whether the defendant acquired criminal proceeds through VAT fraud and money laundering
2 Whether a civil recovery order should be made against the defendant

Ratio Decidendi

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

Court Disposition

civil recovery order granted

Orders

Civil recovery order for £25,862.03 in favour of the Director of the Assets Recovery Agency
Exclusion of any sum in addition to £37.46 in Nationwide Building Society account 05723626531760