R v TAYLOR AND ANOTHER

[2013] Lloyd's Rep FC Plus 58

COURT OF APPEAL (CRIMINAL DIVISION)

Before Lord Justice Leveson, Mr Justice Kenneth Parker, and Sir David Clarke (sitting as a Judge of the CA (Crim Div))

Liability to pay excise duty – Proceeds of crime – Appellants convicted of failing to pay excise duty – Whether appellants liable to pay excise duty – Confiscation order – Benefit from criminal conduct – Whether confiscation order was disproportionate – Finance Act 1992, section 1 – Proceeds of Crime Act 2002, sections 70 and 76 – Joint and several liability.