Proceeds of Crime in UK Law

Leading Cases
  • R v Rezvi
    • House of Lords
    • 24 Janeiro 2002

    It is a notorious fact that professional and habitual criminals frequently take steps to conceal their profits from crime. Effective but fair powers of confiscating the proceeds of crime are therefore essential. The provisions of the 1988 Act are aimed at depriving such offenders of the proceeds of their criminal conduct. Its purposes are to punish convicted offenders, to deter the commission of further offences and to reduce the profits available to fund further criminal enterprises.

  • R v Waya (Terry)
    • Supreme Court
    • 14 Novembro 2012

    The purpose of the legislation is plainly, and has repeatedly been held to be, to impose upon convicted defendants a severe regime for removing from them their proceeds of crime. It does not, however, follow that its deterrent qualities represent the essence (or the "grain") of the legislation. They are, no doubt, an incident of it, but they are not its essence. Its essence, and its frequently declared purpose, is to remove from criminals the pecuniary proceeds of their crime.

    Although these propositions involve the possibility of removing from the defendant by way of confiscation order a sum larger than may in fact represent his net proceeds of crime, they are consistent with the statute's objective and represent proportionate means of achieving it.

    The case of a defendant such as was considered in Morgan and Bygrave is, however, a different one. To make a confiscation order in his case, when he has restored to the loser any proceeds of crime which he had ever had, is disproportionate. It would not achieve the statutory objective of removing his proceeds of crime but would simply be an additional financial penalty.

  • R v Raymond George May
    • House of Lords
    • 14 Maio 2008

    (6) D ordinarily obtains property if in law he owns it, whether alone or jointly, which will ordinarily connote a power of disposition or control, as where a person directs a payment or conveyance of property to someone else. Mere couriers or custodians or other very minor contributors to an offence, rewarded by a specific fee and having no interest in the property or the proceeds of sale, are unlikely to be found to have obtained that property.

  • Webb v Chief Constable of Merseyside Police. ; Chief Constable of Merseyside Police v Porter and Another
    • Court of Appeal (Civil Division)
    • 26 Novembro 1999

    Although from the Chief Constable's perspective the money is the proceeds of crime, from another perspective the court should not, in my view, countenance expropriation by a public authority of money or property belonging to an individual for which there is no statutory authority. I recognise that there may be circumstances where for a variety of reasons a prosecution may not take place.

  • Kensington International Ltd v Republic of Congo
    • Court of Appeal (Civil Division)
    • 07 Novembro 2007

    In order for an offence under section 328 to be committed, therefore, the arrangement into which the defendant enters, or in which he becomes involved, must be one which facilitates the acquisition, retention, use or control by another of property which has already become criminal property at the time when it becomes operative.

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Legislation
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Books & Journal Articles
  • Taxing the Proceeds of Crime
    • No. 8-2, April 2000
    • Journal of Financial Crime
    • 136-144
    Organised crime groups, in particular drug traffickers, generate considerable amounts of money from their criminal activities. Over the last two decades jurisdictions around the world have therefor...
  • Knowledge Management in the Proceeds of Crime Community
    • No. 8-3, January 2001
    • Journal of Financial Crime
    • 207-217
    The title of this paper immediately raises a number of issues. Is there such an entity as ‘the proceeds of crime community’? If such an entity exists, can it be ‘managed’? What role does knowledge ...
  • Tax Evasion: Update on the Proceeds of Crime Debate
    • No. 3-4, February 2000
    • Journal of Money Laundering Control
    • 371-372
    This paper considers the argument that the financial benefit (or ‘pecuniary advantage’) derived from tax evasion does not represent the proceeds of crime for the purposes of the money‐laundering le...
  • Tracing and confiscating the proceeds of crime
    • No. 11-2, April 2004
    • Journal of Financial Crime
    • 168-185
    Discusses the prosecution of solicitor Jonathan Duff for failing to disclose his suspicions of money laundering by two clients; he was sentenced to six months imprisonment. Outlines the police’s st...
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Law Firm Commentaries
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Forms
  • Make a schedule of available or realisable assets
    • HM Courts & Tribunals Service court and tribunal forms
    Crown Court forms including the form to extend a representation order.
    ... ...  Proceeds of Crime Act 2002 ...      Insert a check X in one box ... ... ...
  • guidance
    • HM Courts & Tribunals Service court and tribunal forms
    Upper Tribunal (Tax and Chancery Chamber) forms and guidance documents including the judicial review form.
    ... ... Appeals by HM Revenue and Customs, the Serious Organised Crime Agency or the Charity ... Commission ... Before you can appeal – page 6 ... , charity and Land Registration cases, and cases arising from the Proceeds of ... Crime Act 2002. In most cases appeals are on a point of law. The ... ...
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