Treatment of VAT in Confiscation Proceedings

July 16, 2015

In this article for the UKSC blog, Kristiina Reed reviews the case of R v Harvey, currently awaiting judgment in the Supreme Court.

Her article discusses how the decision of the Supreme Court will determine the issue of whether VAT either paid or accounted for to HM Revenue and Customs should be excluded when calculating the benefit figure to be confiscated pursuant to the Proceeds of Crime Act 2002.

To view the article click here

To view the UKSC summary of the case click here