Regina v Redmond – WLR Daily

Posted May 26th, 2011 in appeals, customs and excise, law reports, VAT by sally

Regina v Redmond [2011] EWCA Crim 203; [2011] WLR (D) 174

“Although a defendant, who had pleaded guilty to being knowingly concerned in the fraudulent evasion of the duty chargeable on cigarettes, was not liable to pay the duty if he was not holding the cigarettes at the excise duty point and had not caused them to reach it, he was liable to pay VAT on the consignment. That was therefore a liability which he had evaded ‘as a result of or in connection with’ the criminal conduct of which he was convicted, and amounted to a “benefit” within the meaning of section 75(6) of the Proceeds of Crime Act 2002.”

WLR Daily, 24th May 2011


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