Millington and Sutherland Williams on The Proceeds of Crime

1: Setting the Scene Introduction Why was Confiscation Law Enacted The Object of the Confiscation Regime The Proceeds of Crime Act 2002: A Summary Agencies Responsible for the Enforcement of the Legislation The International Element Money Laundering Recent Developments in Confiscation Law Deferred Prosecution Agreements 2: Restraint Orders Introduction Restraint Orders Northern Ireland Protecting Restraint Orders in Relation to Real Property 3: Ancillary Orders Introduction Seizure of Assets Disclosure Orders Oral Examination Repatriation of Assets Writ of ne exeat regno 4: Management Receivers Introduction Jurisdiction to Appoint Management Receivers Exercising the Discretion to Appoint Management Receivers: The Capwell Guidelines Satus of the Receiver on Appointment Duties and Liabilities of the Receiver Remuneration of Receivers Discharge of the Receiver Taxation and Receivers 5: . Application to Vary and Discharge Restraint Orders Introduction Applications to Dishcharge Restraint Orders Applications to Vary the Restrtaint Order The Principles on which the Court Acts: the 'Legislative Steer' The Source for Payment of Legal Fees and General Living Expenses Release of Funds after a Confiscation Order has been Made 6: Enforcement of Restraint and Receivership of Orders: Contempt of Court Introduction Procedure in Crown Court Applications The Hearing Procedure on High Court Applications The Hearing 7: Practice and Procedure in the Crown Court Introduction The Overriding Objective Procedure on Applications for Restraint Orders Procedure on Applications to Vary or Discharge the Order Receivership Proceedings Provisions as to Evidence and the Service of Documents 8: Preparing for Confiscation Hearings Introduction Confiscation in the Magistrates' Court The Basics of Confiscation under POCA Postponement of POCA Confiscation Hearings Preparatory Steps for POCA Hearing 9: The Confiscation Hearing Introduction Statutory Benefit Valuing Benefit Recoverable Amount Tainted Gifts Disproportionality Time for Payment The Effect of a Confiscation Order on Sentence and the Court's Other Powers Appeals Defendants Who Die or Abscond 10: Reconsideration of Confiscation Orders Introduction Variation and Discharge under the Proceeds of Crime Act 2002 Reconsideration of Case where no Confiscation Order was Originally Made Reconsideration of Benefit: Hearing held but no Confiscation Order Originally Made Where a Confiscation Order had been Made: Reconsideration of Benefit Procedure: Applications under Sections 19, 20, or 21 of POCA Increase in Availabel Amount Inadequacy of Available Amount Variations and Discharge for Defendants who Abscond 11: Enforcement of Confiscation Order Introduction Roles of Law Enforcment Agencies in the Satisfaction of Confiscation Orders The Joint Asset Recovery Database Voluntary Satisfaction by the Defendant General Living Expenses and Legal Fees Enforcement Receivers under POCA Procedure on Applications for the Appointment of Enforcement Receivers under POCA The Powers of the Magistrates' Court Delay in Taking Enforcement Action 12: The Insolvent Defendant Introduction The Position under POCA Insolvency and Confiscation Orders Interaction between Restraint and Insolvency Proceedings 13: Civil Recovery: Property Freezing Orders and Interim Receivers Introduction Overview in Relation to Civil Recovery Property Freezing Orders Management Receiving Orders Interim Recieving Orders The Legislative Steer and Third Party Creditors The Insolvent Respondent Compensation in IRO and PFO Cases Legal Expenses in Civil Recovery Proceedings 14: Civil Recovery: Recovery Orders, the ECHR, and Taxation Introduction Recovery Orders Safeguards and Exemptions in Civil Recovery The Impact of the European Convention on Human Rights on Civil Recovery Pension Schemes Civil Recovery and Taxation 15: The Seizure and Recovery of Cash Introduction The Seizure and Forfeiture of Cash Practice and Procedure Continued Detention Hearings: Practice Applications for Forfeiture of Detained Cash The Hearing Rules of Evidence Costs and Compensation Appeals Searched and Seizure of Cash Compatibility of the Forfeiture Provisions with the ECHR The Control of Cash (Penalties) Regulations 16: Third Parties Introduction Restraint Orders Confiscation Orders and their Enforcement Specific Third Party Claims Conclusion 17: Investigations Introduction Defining Investigations Courts and Judges having Jurisdiction to Make Orders Production Orders Search and Seizue Warrants Judicial Discretion Customer Information Orders Account Monitoring Orders Disclosure Statements Made in Response to Orders Financial Reporting Orders under the Serious Organised Crime and Police Act 2005 18: Appeals Introduction Restraint Order Appeals: Practice and Procedure Receivership Order Appeals: Practice and Procedure Confiscation Order Appeals: Practice and Procedure The Proceeds of Crime Act 2002 (Appeals under Part 2) Order 2003 Appeal in connection with External Requests and Orders associated with Receivership Orders Appeals against Orders for Cash Forfeiture or Condemnation Appeals under Part 6 of POCA: Revenue Functions The Criminal Cases Review Commission Appeals against Findings of Contempt of Court Thumbnail Guide to the Appeal Provisions within the Criminal Procedure Rules 19: The Intenational Element Introduction Cooperation under POCA Enforcement of POCA Confiscation Orders in Different Parts of the UK Assistance under the Crime (International Co-operation)aCT 2003 (CICA) International Cooperation 20: Money Laundering Introduction Money Laundering under the Proceeds of Crime Act 2002 21: Disclosure of Suspicious Transactions Introduction Disclosure of Suspicious Transactions under POCA Professional Legal Advisers Suspicious Activity Reports: 'SARs' Tipping Off 22: Costs, Funding, and Compensation Introduction The Magistrates' Court and Costs The Cown Court and Costs Receivership Costs and Fees Costs: High Court/Civil Cases Legal Expenses and Legal Funding Compensation 23: Condemnation and Restoration Introduction The Condemnation and Forfeiture of Goods Detention, Seizure, and Condemnation Condemnation: Practice and Procedure Condemnation: Costs and Compensation Condemnation Appeals Condemnation in the High Court Condemnation and the ECHR Red Diesel Cases Delivery Up Restoration Restoration: Practice and Procedure Restoration Appeals Restoration: Costs and Compensation The ECHR and Restoration 24: Terrorism and the Proceeds of Crime Introduction Terrorism and the International Dimension The UK Approach 25: Civil Fraud before the Tax Tribunal Introduction Practice and Procedure Relevant Enquiries and Practical Issues Appendix 1: The Proceeds of Crime Act 2002: Sections 6-18 (as amended) Appendix 2: The Proceeds of Crime Act 2002: Sections 40-42 (as amended) Appendix 3: The Proceeds of Crime Act 2002: Sections 48-51 (as amended) Appendix 4: The Proceeds of Crime Act 2002: Section 69 (as amended) Appendix 5: The Proceeds of Crime Act 2002: Sections 294-303A (as amended) Appendix 6: The Proceeds of Crime Act 2002: Sections 327-329 Appendix 7: The Proceeds of Crime Act 2002: Section 340 Appendix 8: The Proceeds of Crime Act 2002: Schedule 6 Appendix 9: Restraint Order Appendix 10: Management Receivership Order Appendix 11: Enforcement Receivership Order Appendix 12: Variation of Restraint Order Appendix 13: Certificate of Inadequacy Appendix 14: Extract from Practice Direction on POCA: Parts 5 and 8 (Section III) Appendix 15: Extract from Practice Direction on POCA: Parts 5 and 8 (Section IV) Appendix 16: Interim Receiving Order under Section 246 of POCA 2002 Appendix 17: Property Freezing Order Appendix 18: Civil Recovery Order by Consent Appendix 19: Financial Reporting Order Appendix 20: Proceeds of Crime Litigation in Northern Ireland Appendix 21: Overview of Money Laundering