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England and Wales decisions
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Confiscation judgment in a large excise duty and VAT fraud. The court held the defendants jointly obtained the full benefit and made orders to prevent double recovery.
Marwaha & Ors, R. v [2026] EWCR 3 (16 March 2026)
Confiscation orders were made against three fraud defendants for the full joint benefit of excise duty and VAT evasion, with inflation uplift and anti-double-recovery terms.
Reynolds & Ors, R, v [2017] EWCA Crim 1455 (06 October 2017)
The Court of Appeal corrected confiscation orders arising from corruption in public sector contracting, adjusting benefit valuation and rejecting percentage-limited enforcement.
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