Director of the Assets Recovery Agency, R (on the application of) v Shen

1. MR JUSTICE MITTING: I am satisfied on the material which I have read and the evidence therein contained that this defendant, by fraudulently evading Value Added Tax and money laundering, has acquired criminal proceeds which it is right that the Director of the Assets Recovery Agency should recover by the civil procedure route. Allowing for adjustments for bank charges and interest accrued since February of this year, the total sum in respect of which I make the civil recovery order is £25,862.03. That is to say, all of the sums specified in the claim form, less charges, plus interest. For the avoidance of doubt, excluding any sum in addition to £37.46 in the Nationwide Building Society account 05723626531760. 2. I make no ruling upon the alternative basis upon which the claim was put, that the defendant's business activity was conducted in breach of immigration law. That matter can be determined on a future date in another case. I rest the order that I make on the simple basis that this defendant has conducted business in a way that has necessarily involved the fraudulent evasion of Value Added Tax and, in consequence, the laundering of the proceeds of that crime. 3. MR LOFTHOUSE: My Lord, I am very grateful.