Sentence – Confiscation order. The Supreme Court allowed the appellant's appeal against a confiscation order made under the Proceeds of Crime Act 2002 (POCA). The Court held that it would be disproportionate, at least when VAT output tax had been accounted for to the Revenue and Customs Commissioners, to make a confiscation order calculated on the basis that that tax, or a sum equivalent to it, had been 'obtained' by the defendant for the purposes of POCA.