R (on the application of the Electoral Commission) v City of Westminster Magistrates’ Court and another [2010] UKSC 40, [2010] All ER (D) 324 (Jul)
Where it was shown that a political party had accepted a donation from an impermissible source, there should be an initial presumption in favour of forfeiting the donation, with the onus falling on the party concerned to show why a donation that had been received from an impermissible source should not be forfeited.
However, if it was shown that the donor was in a position to qualify as a permissible donor by registering on an electoral register, the initial presumption in favour of forfeiture would be rebutted, with the question then being whether there had been any failure to comply with those requirements of the Political Parties, Elections and Referendums Act 2000 that were designed to ensure that such donations were not accepted, and the nature of those failures.
Section 58(2) of the 2000 Act conferred a power to order forfeiture of an amount equal to the value of an impermissible donation,
