William Boyce QC, represented the Appellant, Jack Harvey with Jo Martin of Devon Chambers in this case concerning whether VAT, which has been collected and correctly accounted for to the HMRC.
Should be included in the ‘benefit figure’ in confiscation proceedings pursuant to s6 of the Proceeds of Crime Act 2002.
The Supreme Court, by a majority of three to two, allowed the appeal and William commented,
‘It is likely now that confiscation proceedings in which VAT features will be even more complex and protracted than before. Jack Harvey’s case has been remitted to the Truro Crown Court to examine his dealings with VAT at material times. There is every possibility that from now on, almost as a matter of course, HMRC will have to become involved in confiscation proceedings involving VAT.’
Read the full judgement HERE and media report HERE