AG v Ellis 24-Nov-2020 [2020] JRC 245 (24 November 2020)

AG v Ellis 24-Nov-2020 [2020] JRC 245 (24 November 2020)

The entire bank account is tainted property as it was used as an instrumentality for tax evasion, and in the absence of evidence from the respondent, forfeiture of the whole account is proportionate and does not breach Article 1 Protocol 1 ECHR.

Citation
[2020] JRC 245
Parties
Applicant: Attorney General; Respondent: Ellis
Jurisdiction
Jersey
Judgment Date
24 November 2020
Procedural Posture
Forfeiture Application / Remitted to Royal Court After Court of Appeal Decision
Outcome
Forfeiture order granted for the entire account.
Legal Topics
Forfeiture of Tainted Property, Proceeds of Crime, Instrumentalities of Crime, Proportionality, Tax Evasion, Burden of Proof, Article 1 Protocol 1 ECHR
Criminal Law Civil Forfeiture Human Rights Forfeiture of Tainted Property Proceeds of Crime Instrumentalities of Crime Proportionality Tax Evasion +2 more

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Parties

Attorney General

Applicant

Ellis

Respondent

Procedural Posture

Forfeiture Application / Remitted to Royal Court After Court of Appeal Decision

Legal Issues

  1. 1 Whether the entire bank account constitutes tainted property under the Forfeiture of Assets (Civil Proceedings)(Jersey) Law 2018
  2. 2 Whether forfeiture of the entire account is proportionate under Article 1 Protocol 1 ECHR

Ratio Decidendi

The entire bank account is tainted property as it was used as an instrumentality for tax evasion, and in the absence of evidence from the respondent, forfeiture of the whole account is proportionate and does not breach Article 1 Protocol 1 ECHR.

Court Disposition

Forfeiture order granted for the entire account.

Orders

  • Forfeiture of the entire content of the respondent's bank account at Standard Chartered Bank, Jersey.