Regina v Smith (Kim): [2013] EWCA Crim 502; [2013] WLR (D) 398
“In proceedings for a confiscation order under the Proceeds of Crime Act 2002, the fact that an offender would not be able to recover a ‘tainted gift’ from the donee did not mean that the full value of that gift should not be counted towards the recoverable amount pursuant to section 9(1)(b) of the 2002 Act.”
WLR Daily, 8th March 2013
Source: www.iclr.co.uk
