[2005] EWCA Crim 2717.

Court of Appeal (Criminal Division).

Pill LJ, David Steel and Pitchford JJ.

Judgment delivered 1 November 2005.

Corporation tax – Fraud – Cheating the public revenue – Confiscation order – Extent of defendant's benefit from offences – Whether defendant's realisable assets properly identified – Criminal Justice Act 1988, s. 71(5), 74(10).

  This was an appeal by the defendant against a confiscation order under s. 71 of the Criminal Justice Act 1988 in the sum of £1,678,954 following his conviction on two counts of cheating the public revenue.

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