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R v Harvey

[2015] UKSC 73 UKSC 2013/0249 R v Harvey (Appellant) On appeal from the Court of Appeal (Criminal Division) (England and Wales) This appeal considered whether VAT (paid, or accounted for to HMRC) should be discounted when calculating the benefit figure to be confiscated under the Proceeds of Crime Act 2002. Mr Harvey ran a part legitimate/ part criminal plant hire business. A confiscation order was made against him based on the turnover of the business. The courts below held that he was not entitled to have discounted VAT, either paid or accounted for to HMRC, when calculating the benefit figure due to be confiscated. The Supreme Court allows Mr Harvey’s appeal by a majority of 3:2.