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Tainted gift

19 August 2011
Issue: 4318 / Categories: Tax cases
Revenue & Customs Prosecution Office v Johnson and another, Queen’s Bench Division

In 2002 CJ was charged with cheating the Revenue and money laundering and was sentenced to ten and a half years’ imprisonment.

In addition a confiscation order for more than £26m was made against him. An enforcement receiver was appointed to take possession of the assets.

The Revenue and Customs Prosecution Office decided that a company that CJ had controlled had been the owner of an aircraft which had been transferred to JB.

The office claimed the transfer was a gift of a realisable asset within the scope of the Criminal Justice Act 1988 s 74 and s 80.

The High Court reviewed the evidence and held that when CJ gave up his rights in the aircraft there was a gift within...

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