In R v McIntosh; R v Marsden (CA – 22 June) two defendants were convicted of conspiracy to cheat the public revenue following an investigation into a VAT MTIC fraud.
The Northampton Crown Court imposed confiscation orders of £3 668 990 against each of them.
The defendants appealed to the CA contending that the amounts of the orders were excessive and that the amount of their realisable assets was less than the amount by which they had benefited from the fraud.
The CA dismissed their appeals applying the principles laid down in by the HL in R v May ([2009] STC 852) and holding that the Crown Court had been entitled to find that the defendants had not proved that the amount of their realisable assets was as low as they had claimed.
Why it matters: The defendants contended...
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