R v CHAHAL AND ANOTHER
[2015] Lloyd's Rep FC Plus 45
COURT OF APPEAL (CRIMINAL DIVISION)
Before Lord Justice Laws, Mr Justice Gilbart, and HHJ Tonking, Honorary Recorder of Stafford
VAT fraud - Confiscation proceedings - Calculation of benefit - Inclusion of costs incurred in perpetrating fraud - A1P1 and requirement for proportionality - Proceeds of Crime Act 2002, sections 6, 10, 76 and 84 - Value Added Tax Act 1994, schedule 11