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Criminal receipts

02 October 2007
Categories: Tax cases
Tax case: R v K (appeal under CJA 2003, s 58), Court of Appeal, 8 March 2007

The defendant his father S and the owner of a shop R were charged with money laundering. It was alleged that S's money transfer business had been used to launder criminal cash. R was also charged with cheating the public revenue as there was evidence that much of the cash was undeclared takings from the shop.

The judge ruled that there was no case to answer in respect of money laundering in count 12 against R and S as the cash was the proceeds of a legitimate trade and was not criminal property within the meaning of Proceeds of Crime Act 2002 s 340(3).

Furthermore there was no case to answer in respect of counts 1 and 2 of money laundering against S and the defendant. He relied on the decision in R v Gabriel in which the Court of Appeal...

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