FRAUD

When making a confiscation order under the Proceeds of Crime Act 2002, there had to be clear, complete and unassailable evidence that a tainted gift given to a third party could not be recovered before the order could be found to be disproportionate under s.6(5). That was a more limited restriction than the general duty to avoid a serious risk of injustice under s.10(6).

[2018] EWCA Crim 628 [2018] EWCA Crim 628

The court considered the correct approach when making a confiscation order to calculating the benefit arising from fraudulently obtained remortgage transactions, where the property had originally been acquired legitimately using untainted funds and the offender had either repaid, or had undertaken to repay, the sum due under the remortgage. The approach was the same as for mortgage transactions, namely a proportionate calculation based on the equity increase achieved in the property.

[2017] EWHC 2360 (Admin) [2017] EWHC 2360 (Admin)

The extradition of a Czech Republic national who had been convicted of serious fraud offences in his absence was not unjust or oppressive, nor did it constitute an interference with his ECHR art.8 rights or those of his partner, notwithstanding the nine-year delay between the date of sentence and certification of the European arrest warrant. The district judge had correctly identified the factors favouring and militating against extradition.

[2017] UKUT 325 (TCC)[2017] UKUT 325 (TCC)

In cases of missing trader fraud, there was no requirement for the introduction of any domestic legislation to implement the principle in Kittel v Belgium (C-439/04) EU:C:2006:446, which precluded a claim for input tax credit by a person who knew or should have known that the transactions in issue were connected to fraud. Liability to a penalty did not arise from the Kittel principle, but from the Value Added Tax Act 1994 s.60 and s.61.

[2017] EWCA Crim 1209 [2017] EWCA Crim 1209

A total sentence of three years and eight months’ imprisonment was appropriate in the case of a woman who had been convicted of eight offences of fraud (she had secured or attempted to secure tenancies of expensive properties by lying about her financial and other circumstances), two offences of using a false instrument with intent and one offence of threatening to take revenge.