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R v McIntosh and another, Court of Appeal
The two defendants had been found guilty of missing trader intra community fraud. A confiscation order for £3,668,990 was made against them, against which they appealed. They argued they had no realisable assets.
The Court of Appeal noted the High Court judge had concluded that the defendants had hidden assets, possibly abroad. He therefore made the order in the full value of the benefit obtained by the defendants.
The appeal court found that the High Court judge’s conclusion was correct. The order followed the factual findings, and neither justice nor a sense of proportion should expect the judge to surmise the value of overseas assets should be lower than the full value of the benefit under Criminal Justice Act 1988, s 71.
