*/
Sentence – Confiscation order. The Court of Appeal, Criminal Division, dismissed the defendants' appeals against confiscation orders made pursuant to s 6 of the Proceeds of Crime Act 2002, following their conviction of a conspiracy to cheat the public revenue through 'MTIC' fraud. The fraud involved the repayment of VAT on the export of goods. The court rejected the defendants' contention that the loss to the Revenue and Customs Commissioners was the aggregate of the amounts claimed by the exporter, and that that was the benefit for the purposes of ss 10 and 76 of the Act. Further, the court held that the way in which the judge had dealt with benefit had not had a disproportionate effect for the purposes of art 1 of the First Protocol to the European Convention on Human Rights.
Sentence – Confiscation order. The Court of Appeal, Criminal Division, dismissed the defendants' appeals against confiscation orders made pursuant to s 6 of the Proceeds of Crime Act 2002, following their conviction of a conspiracy to cheat the public revenue through 'MTIC' fraud. The fraud involved the repayment of VAT on the export of goods. The court rejected the defendants' contention that the loss to the Revenue and Customs Commissioners was the aggregate of the amounts claimed by the exporter, and that that was the benefit for the purposes of ss 10 and 76 of the Act. Further, the court held that the way in which the judge had dealt with benefit had not had a disproportionate effect for the purposes of art 1 of the First Protocol to the European Convention on Human Rights.
Making a move from the Bar to a career in governance: Maria Brookes outlines three good reasons to switch and how to do it
Inés Rivera explains how speech recognition can help barristers create accurate documentation faster
What should barristers be doing on the personal finance front ahead of the end of the tax year on 5 April? Julian Morgan of Fleet Street Wealth answers your questions
Are you ready to embark on this arduous but potentially rewarding journey? Julie Gottlieb of Sherwood PSF Consulting provides a self-examination checklist, hints and tips to help you prepare for a future application
Unlocking your aged debt to augment cash flow in one easy step… By Philip N Bristow of Vector Professions Finance
The cab rank rule, its jurisprudential foundations, and international law. By Timothy Dutton CBE QC, Baroness Ruth Deech QC (Hon), Chantal-AimeDoerries QC and Roy Amlot QC
The journey from a small village in Nepal to international law professor and UN Special Rapporteur for Human Rights: Admas Habteslasie talks to Surya Subedi QC (Hon)
The Westminster Commission on Miscarriages of Justice, set up to revisit the work of the CCRC after 25 years of operation, identified serious issues that risk miscarriages of justice remaining unidentified or unremedied. By Edward Garnier QC Michelle Nelson QC
Unsparing in his criticism, the former Attorney General reflects on recent events in government and his own experience of being chief legal adviser. Interview by Anthony Inglese CB
Sports coaches will be caught by a change in the law that addresses the disparity in treatment for 16- to 17-year-olds, writes Cameron Brown QC