Proceeds of Crime & Confiscation

The Proceeds of Crime Act (POCA) provides the legal framework for confiscation proceedings, allowing authorities to recover assets believed to be the proceeds of criminal conduct. These proceedings can have significant financial and legal consequences for individuals and businesses facing allegations of benefitting from criminal activity.

At Beyond Forensic, we specialise in providing expert forensic accountancy services in POCA and confiscation cases. Our work is instrumental in ensuring fair and accurate financial assessments, challenging excessive benefit calculations, and mitigating financial penalties.

Our expertise includes:

Benefit Figure Challenges

One of the most contentious aspects of POCA confiscation proceedings is the calculation of the "benefit figure" – the total amount the prosecution claims a defendant has gained from criminal activity. These figures are often exaggerated or based on flawed assumptions. We conduct detailed forensic analysis to challenge these calculations, ensuring that only legitimate, provable financial gains are included.

Hidden Assets & Realisable Amount Assessments

POCA proceedings assume that assets and income not explicitly accounted for may be the proceeds of crime. We scrutinise financial records to challenge hidden asset assumptions, demonstrating when assets are legally acquired, already dissipated, or otherwise unavailable for confiscation. Additionally, we conduct realistic assessments of a defendant’s financial position to ensure that the "realisable amount" accurately reflects their true ability to pay.

Third-Party Interests & Asset Ownership Disputes

Confiscation orders can impact innocent third parties, such as family members, business partners, or creditors, whose legitimate interests in assets may be overlooked or wrongly included in confiscation calculations. We provide expert analysis to substantiate third-party claims, distinguishing personal assets from those subject to confiscation.

Criminal Lifestyle Assumptions & Rebuttal

Under POCA, defendants may be deemed to have a "criminal lifestyle," which allows the prosecution to assume that all assets and income over a set period are tainted by criminal conduct. These assumptions can dramatically inflate the amount sought in confiscation proceedings. We challenge these presumptions by tracing legitimate income, providing evidence of lawful transactions, and demonstrating when the prosecution's timeframe or methodology is flawed.

Valuation of Assets & Financial Liabilities

Confiscation orders often rely on asset valuations that fail to account for outstanding liabilities, depreciation, or market fluctuations. We conduct independent financial assessments to ensure accurate valuations of properties, businesses, investments, and other assets.

Assistance in Enforcement & Variation Applications

Once a confiscation order is made, defendants may struggle to meet the payment demands due to unforeseen financial constraints, asset depreciation, or legal complications. We assist in enforcement proceedings by providing evidence for time-to-pay applications, variation requests, and appeals against unfair enforcement actions.

Why Our Expertise Matters

Confiscation proceedings are complex, and errors in financial analysis can lead to unjustly high orders, extended default sentences, and severe financial hardship. Our forensic approach ensures that all financial calculations are robust, evidence-based, and withstand scrutiny in court. We work closely with defence teams, barristers, and solicitors to provide expert reports, testimony, and strategic financial analysis that can significantly impact the outcome of a case.