Profit based confiscation in corruption cases (R v Reynolds)

Table of contents

• Original news
• What are the practical implications of this [case/development/news story etc]?
• What were the background facts?
• What was the basis of the appeal?
• What principles did the court apply?
• How were these principles applied to this case?
• What did the court decide in relation to the limitation of enforcement point?
• Case details

Article summary

Corporate Crime analysis: In a comprehensive and detailed judgment, the Court of Appeal considered the principles which apply to the assessment of benefit in confiscation proceedings arising out of corruption cases. Quashing the order imposed in the court below, the court held that there was no answer to the prosecution’s valuation of the benefit based on the total gain less properly deducted expenses.