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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.
The age of criminal responsibility, extreme weather and conflict resolution – plus, new protocol for reporting bullying at the Bar
By David Green
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, examines the forensic science underpinning hair drug testing, its evidential scope and limitations, and why it remains the gold standard for evidencing patterns of drug use in family proceedings
Unlocking your aged debt to fund your tax in one easy step. By Philip N Bristow
Clement Cowley, Partner at The Penny Group, discusses the upcoming changes to pensions and Inheritance Tax and the potential impact on your financial future
Save the Children UK is the latest charity to benefit from a £500 donation from AlphaBiolabs via the company’s Giving Back initiative
The Chief Legal Officer to the Metropolitan Police, barrister Brett Welch, tells Anthony Inglese CB about his mission and the work to turn the Met around
Barrister apprenticeships – shortly to provide the fourth pathway to the Bar – are an ideal opportunity to support local talent and ‘grow your own’, say Tim Coulson and Dr Jane Dennehy
Grok around and find out – or not? Mariya Peykova investigates the nudification scandal, what the law has to say about sexually explicit deepfakes, and whether stronger regulation is needed
Oliver Lewis spotlights an overlooked yet rapidly evolving area of law – coercive and controlling behaviour within care contexts
For one night only at Middle Temple Hall (Sunday 26 July 2026) – Abigail Bright introduces the famed annual fundraising theatrical event. This year, Martin Shaw and Jason Watkins perform John Mortimer’s The Dock Brief, a mixture of farce and pathos and all in support of the work of the Kalisher Trust in its 30th year
