Regina v James and another; [2011] EWCA Crim 2991; [2011] WLR (D) 389
“Expenditure on scales, machinery parts, rent and wages for casual workers were not sums obtained as a result of or in connection with criminal conduct, in this case the evasion of excise duty on tobacco products, and therefore did not amount to a benefit from criminal conduct for the purposes of section 76(4) of the Proceeds of Crime Act 2002.”
WLR Daily, 21st December 2011
Source: www.iclr.co.uk