Regina v Harvey [2013] EWCA Crim 1104; [2013] WLR (D) 268
“If a defendant obtained chattels as a result of his criminal conduct and used them over a substantial period, materially reducing their value before restoring them to their true owners, the court should not give credit for their residual value when making a confiscation order.”
WLR Daily, 3rd July 2013
Source: www.iclr.co.uk