POCA Confiscation: A Defence Solicitor's Guide to Forensic Accounting Evidence

Following conviction, the court determines benefit from criminal conduct and available assets under POCA Part 2. The confiscation order equals the lesser of these figures. Benefit is calculated on a gross proceeds basis: all payments and transfers arising from criminal activity, not net profit.

Defence forensic accountants challenge prosecution benefit by identifying legitimate business receipts incorrectly included, demonstrating legitimate fund sources, and challenging attribution of corporate receipts to individuals. Available assets assessment identifies property available for confiscation under Section 7.

Tainted gifts, third-party interests, and hidden assets require specialist analysis. Newton hearings resolve disputed financial facts before the judge without a jury. Forensic accountants provide expert evidence on the calculations underpinning the order.

Appeals on confiscation often turn on financial methodology. Early instruction of a fraud forensic accountant before the confiscation hearing maximises the opportunity to challenge the prosecution's figures effectively.