[2003] EWCA Crim 270.

Court of Appeal (Criminal Division).

Mantell LJ and Morland and Jack JJ.

Judgment delivered 14 February 2003.

Corporation tax – Cheating the public revenue – Tax evasion – Underdeclaration of income – Appellant pleaded guilty to cheating public revenue and sentenced to two years’ imprisonment – Whether confiscation order rightly made in total amount of moneys misappropriated rather than lesser amount of tax lost – Whether appellant benefited from offence to the extent of moneys misappropriated or only derived pecuniary advantage to extent of unpaid tax – Criminal Justice Act 1988, s. 71(4), (5).

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