The case centres around a dispute against a proceeds of crime confiscation order made against Stanley Miller, the appellant, in the Crown Court regarding fraudulent evasion of VAT and PAYE tax payments.

Miller was jailed for eight years for VAT and PAYE fraud in 2021 and is now disputing a proceeds of crime order for £6,673,082, with the court told that £5,470,258 was available to settle the case.

The case involved three limited companies, namely MGM, SLM and T-TEC. Each company defrauded the revenue on a large scale.