Guidance for Respondents
This information may assist those against whom the Assets Recovery Agency has commenced either civil recovery or tax proceedings.
Settlement Policy
Below is a document outlining the Agency’s settlement policies in both civil recovery and tax cases brought under the Proceeds of Crime Act 2002 (POCA):
Tax case guidance
Below is guidance on tax cases brought under Part 6 of POCA:
Guidance on Community Legal Service funding for proceedings under the Proceeds of Crime Act 2002 involving the Assets Recovery Agency
Below is Legal Services Commission guidance on applying for legal aid in civil recovery proceedings brought under Part 5 of POCA, or civil recovery investigations brought under Part 8 of POCA:
Judgements
ARA v Walsh (April 2004)
ARA v Walsh (January 2005)
ARA v Warnock (March 2005)
Keenan v ARA (August 2005)
ARA v Belton (January 2006)
Proceeds of Crime Act Code of Practice
This code of practice governs the exercise of the investigation powers in Chapter 2 of Part 8 of the Proceeds of Crime Act 2002. It is issued by the Home Secretary under section 377 of the Act. The code provides guidance as to how such powers in respect of confiscation, civil recovery and money laundering investigations are to be used in England, Wales and Northern Ireland.