LLR: Financial Crime

General Editors: Karl Laird and Sebastian Walker</br> Editorial Advisory Board:</br> Professor Peter Alldridge</br> Professor Jeremy Horder</br> Professor David Ormerod KC</br> Professor John R Spencer</br> Richard Burger</br> William Clegg KC</br> Colin Nicholls KC</br> Jonathan Pickworth </br> Nicholas Purnell KC</br> Case reporters and commentators:</br> Academic:</br> </br> Practitioner:</br> Allison Clare KC</br> Sarah Clarke KC</br> Anita Clifford</br>Susannah Cogman</br> Rachel Cook</br> Alex Davidson </br>Eleanor Davison</br> Adina Ezekiel</br> Elaine Freer</br> William Hays</br> Bryan Heaney</br> Nichola Higgins</br> Shula de Jersey</br> Paul Jarvis</br> Nicholas Johnson KC</br> Alice Lepeuple</br> Robin Loof</br>Jennifer Newcomb</br> Quinton Newcomb</br>James Purchas</br> Andrew Smith</br> Aaron Watkins</br> Sebastian Walker</br> Gabriele Watts</br>

Document

R v CHAHAL AND ANOTHER

[2015] Lloyd's Rep FC 601

COURT OF APPEAL(CRIMINAL DIVISION)

Before Lord Justice Laws,Mr Justice Gilbart,HHJ Tonking

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.

The rest of this document is only available to i-law.com online subscribers.

If you are already a subscriber, click Log In button.