Assessment of Benefit

The defendant pleaded guilty to acting as a director of three companies whilst disqualified from doing so, by virtue of a disqualification undertaken. The matters of unfitness related to the non-payment of PAYE/NI and VAT, estimated by HMRC to be in excess of £5 million. The defendant was sentenced to 5.5 years imprisonment, was disqualified from being a director for another 7 years and made subject of confiscation proceedings. We were instructed to review and consider the Prosecution’s calculation of Benefit, as the approach undertaken by them was unconventional and inconsistent.