When people have been convicted of the same fraud how should a confiscation of their fraudulently obtained money be divided, asks Nick Huber. Should it be divided equally or by more than the whole of the benefit they obtained jointly?
These are some of the questions arising from a recent Court of Appeal decision (Fields & Others v R  EWCA Crim 2042), which has been analysed by forensic accounting expert David Winch.
Some accountants have claimed that confiscation orders under the Proceeds of Crime Act (POCA) against "ordinary businesses" have sometimes been draconian.
Fields, Sanghani and Sagoo had been engaged in a fraud...
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