R v WINDSOR AND OTHERS

[2011] Lloyd's Rep FC Plus 18

COURT OF APPEAL (CRIMINAL DIVISION)

Before Lord Justice Hooper, Mr Justice Openshaw, and Sir Geoffrey Grigson

Proceeds of crime - Investigation - Restraint order - Alleged evasion of excise duty and Value Added Tax - Whether prosecutor had shown reasonable cause to believe the alleged offenders had benefited from criminal conduct - Piercing the corporate veil - Whether Court of Appeal has power to suspend an order discharging restraint order to permit prosecutor to make fresh application - Arrangements for listing restraint order applications in the Crown Court - Proceeds of Crime Act 2002, sections 40, 41, 43, 48, 69, 83 - Civil Procedure Rules 1998 as amended, rule 73.7