R v Nadarajah [2007] EWCA Crim 2688, [2007] All ER (D) 270 (Nov)
In a confiscation hearing under the Proceeds of Crime Act 2002, the judge had erred in his calculation of the defendant’s benefit from his general criminal conduct by taking into account the total value of the defendant’s home (which was subject to a mortgage), rather than the value of his
equity in it. On appeal, the prosecution would not be permitted to advance a different basis upon which the judge could have taken the mortgage into account as having itself been obtained as a result of the defendant’s criminal conduct.
