Allingham & Anor, R v [2012] NICA 29 (29 June 2012)

Allingham & Anor, R v [2012] NICA 29 (29 June 2012)

Payments received for permitting waste to be deposited and kept on land constitute a benefit from the offence of 'keeping' waste under the 1997 Order, as the criminal conduct was the ongoing keeping of waste for which payment was made. Avoidance of landfill tax constitutes a pecuniary advantage for the purposes of confiscation under the Proceeds of Crime Act 2002, even if the offender was not a licensed landfill operator. The benefit is assessed as at the time of the offence, and payments received prior to the commencement of the offence but retained at the time of the offence are included. There is no double counting as the sums received and the tax avoided are separate benefits. The...

Citation
[2012] NICA 29
Parties
Respondent: The Queen; Appellant: David Edwin Allingham; Appellant: Freda Elizabeth Allingham; Appellant/respondent: John McKenna
Jurisdiction
Northern Ireland
Judgment Date
29 June 2012
Procedural Posture
Criminal Appeal / Court of Appeal Judgment on Appeals Against Confiscation Orders Following Conviction
Outcome
Appeals dismissed
Legal Topics
Confiscation Orders, Benefit From Criminal Conduct, Waste Management Offences, Landfill Tax Evasion, Retrospective Application of Law
Criminal Law Environmental Law Proceeds of Crime Confiscation Orders Benefit From Criminal Conduct Waste Management Offences Landfill Tax Evasion Retrospective Application of Law

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Parties

The Queen

Respondent

David Edwin Allingham

Appellant

Freda Elizabeth Allingham

Appellant

John McKenna

Appellant/respondent

Procedural Posture

Criminal Appeal / Court of Appeal Judgment on Appeals Against Confiscation Orders Following Conviction

Legal Issues

  1. 1 Whether payments received for permitting waste to be deposited constitute benefit from the offence of 'keeping' waste under the Waste and Contaminated Land (Northern Ireland) Order 1997
  2. 2 Whether avoidance of landfill tax constitutes a pecuniary advantage for the purposes of confiscation under the Proceeds of Crime Act 2002
  3. 3 Whether confiscation orders can include sums received prior to the commencement of the relevant offences

Ratio Decidendi

Payments received for permitting waste to be deposited and kept on land constitute a benefit from the offence of 'keeping' waste under the 1997 Order, as the criminal conduct was the ongoing keeping of waste for which payment was made. Avoidance of landfill tax constitutes a pecuniary advantage for the purposes of confiscation under the Proceeds of Crime Act 2002, even if the offender was not a licensed landfill operator. The benefit is assessed as at the time of the offence, and payments received prior to the commencement of the offence but retained at the time of the offence are included. There is no double counting as the sums received and the tax avoided are separate benefits. The...

Court Disposition

Appeals dismissed

Orders

  • Confiscation orders against David Edwin Allingham, Freda Elizabeth Allingham, and John McKenna affirmed
  • Default sentences for non-payment affirmed