A Practical Guide to Confiscation and Restraint

A practical and quick-reference guide to the highly topical and complex issues of Confiscation and Restraint under the Proceeds of Crime Act 2002 (POCA) in criminal proceedings. It is aimed at both prosecution and defence practitioners giving advice, preparing statements, and on their feet in the Crown Court or before Magistrates. Confiscation and Restraint issues arise in many criminal cases, where the prosecution seek to recover benefit from the assets of those convicted. The book explains the underlying logic behind the various provisions and their operation in everyday practice. It is packed with useful insights and practical points to assist practitioners to swiftly identify and competently address the relevant issues, supported by references to authority in statute, case law and the Criminal Procedure Rules. The appendices provide examples of key documents which the practitioner can adapt to meet the defendant’s situation. A final chapter outlines issues in relation to civil account freezing and forfeiture applications in the Magistrates’ Court. “It is a great achievement to create a short guide to this area … clear and accessible … Practitioners will do well to carry it with them and use it as their first port of call to guide them in the right direction. It will save them from error and give them confidence to tackle cases which may at first seem intractable.” – From the Foreword by Lord Justice Edis ABOUT THE AUTHORS Narita Bahra QC is a leading defence barrister instructed to defend in heavyweight and high-profile Business Crime cases. Narita is recognised as an effective tactician in the field of Business Crime and financial services. Her stellar work ethic results in tangible impact and defining successful outcomes in cases involving fraud, tax evasion, money laundering and Anti-competitive conduct (cartels, market abuse, insider dealing), investment products (carbon credits, diamonds, bitcoin) and Confiscation. David Winch B.Com., F.C.A. is a forensic accountant specialising in crime and proceeds of crime and a sought-after commentator on confiscation and money laundering, appearing on national television and radio. A chartered accountant and a leading member of the team at Sedulo Forensic Accountants, he has appeared as an expert witness in Crown Courts, the High Court, the First Tier Tribunal (Tax Chamber), and the Royal Court (Jersey). John Carl Townsend is recognised as a specialist in the field of POCA and asset forfeiture. He has acted in all proceedings connected to the Proceeds of Crime Act 2002 including Part 5 (Asset Forfeiture) and Part 6 (Tax). He is a tenant at 33 Chancery Lane. CONTENTS Introduction Chapter One – Investigation and Charging Chapter Two – Restraint Chapter Three – Trial & Pleas Chapter Four – Legal Aid Versus Private Representation Chapter Five – The Fundamentals of Confiscation Chapter Six – The Meanings of Some Common Terms Chapter Seven – Section 18 & Section 18a Questionnaires Chapter Eight – The Section 16 Statement of Information Chapter Nine – Criminal Lifestyle Chapter Ten – The Statutory Assumptions Chapter Eleven – The Defendant’s Section 17 Response Chapter Twelve – Expert Witnesses Chapter Thirteen – Further Section 16 Statements & Responses Chapter Fourteen – The Default Sentence Chapter Fifteen – The Confiscation Hearing Chapter Sixteen – Variation to Confiscation Orders Chapter Seventeen – Absent Defendant Chapter Eighteen – Appeals Chapter Nineteen – Activating the Default Sentence Chapter Twenty – A Second or Subsequent Confiscation Order Chapter Twenty-One – Account Freezing and Forfeiture Orders Appendix One – Section 18 Response Appendix Two – Section 16(3) Statement Appendix Three – Section 17 Response Appendix Four – Scott Schedule Appendix Five – Section 23 Application