Regina v Mahmood [2013] EWCA Crim 325; [2013] WLR (D) 116
“When calculating the expenditure incurred during a conspiracy, the statutory assumption in section 10(4) of the Proceeds of Crime Act 2002 did not mean that each conspirator was treated as having incurred all of the expenditure and evidence was required about the particular conspirator who had incurred it.”
WLR Daily, 22nd March 2013
Source: www.iclr.co.uk