HM Advocate v McAllister [2014] ScotHC HCJ_112 (07 October 2014)

HM Advocate v McAllister [2014] ScotHC HCJ_112 (07 October 2014)

The court held that the statutory assumptions under section 96 of the Proceeds of Crime Act 2002 must be applied to Jason McAllister's assets and expenditure, as he had a criminal lifestyle and failed to provide credible evidence to displace the assumptions. The transfer of 1 Acquithie Road to Zena McAllister was a tainted gift, as the consideration was significantly less than market value and the transaction was funded by unvouched sources. The benefit figure was agreed at £48,600, and a confiscation order was made in that amount.

Citation
[2014] ScotHC HCJ_112
Parties
Prosecutor: Her Majesty’s Advocate; Accused: Jason McAllister
Jurisdiction
Scotland
Judgment Date
07 October 2014
Procedural Posture
Criminal Confiscation Proceedings / Judgment After Proof
Outcome
Confiscation order granted
Legal Topics
Confiscation Order, Criminal Lifestyle, Benefit From Criminal Conduct, Tainted Gift, Mortgage Fraud, Drug Trafficking
Criminal Law Proceeds of Crime Confiscation Order Criminal Lifestyle Benefit From Criminal Conduct Tainted Gift Mortgage Fraud Drug Trafficking

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Parties

Her Majesty’s Advocate

Prosecutor

Jason McAllister

Accused

Procedural Posture

Criminal Confiscation Proceedings / Judgment After Proof

Legal Issues

  1. 1 Whether the statutory assumptions under section 96 of the Proceeds of Crime Act 2002 should be applied to Jason McAllister's assets and expenditure.
  2. 2 Whether the transfer of 1 Acquithie Road to Zena McAllister constituted a tainted gift under section 144 of the Act.
  3. 3 What is the correct benefit figure and recoverable amount for the purposes of the confiscation order.

Ratio Decidendi

The court held that the statutory assumptions under section 96 of the Proceeds of Crime Act 2002 must be applied to Jason McAllister's assets and expenditure, as he had a criminal lifestyle and failed to provide credible evidence to displace the assumptions. The transfer of 1 Acquithie Road to Zena McAllister was a tainted gift, as the consideration was significantly less than market value and the transaction was funded by unvouched sources. The benefit figure was agreed at £48,600, and a confiscation order was made in that amount.

Court Disposition

Confiscation order granted

Orders

  • Order for payment of £48,600 within six months at Dundee Sheriff Court