Evidence establishes that acquisition of three properties was funded from the proceeds of crime

Proceeds of crime – respondent owns three properties – Criminal Assets Bureau claim that the properties were bought with the proceeds of crime - criminal breaches of provisions of the Taxes Consolidation Act 1997 – CAB claims that assets accumulated during this period of tax non-compliance should be treated by me as proceeds of crime - failed to make tax returns - convicted and sentenced to three years imprisonment - Court satisfied that the respondent has been involved as a senior figure in the serious criminality – fact that he had the means to emigrate in this way points to him having resources beyond those disclosed on examination of his credit union accounts and his tax return - there is reliable confidential intelligence going back years which associates the respondent with a management role in serious criminal activities – evidence of criminality and access to proceeds of crime – criminal activity yielded substantial benefits – property acquisitions – absence of any convincing record of sources of legitimate income during the whole of the period around the time the property was bought is evidence which supports the belief of the witnesses that the money paid for this property came from the proceeds of crime – further argument advanced is that unpaid tax on income received may give rise to retained wealth and that anything which is retained or acquired using wealth which should have been used to pay tax by a person who commits offences of failing to make proper returns and pay tax is property which in whole or in part “indirectly” constitutes the proceeds of crime - whether there is sufficient evidence to persuade me to accept the belief evidence tendered on behalf of the Bureau and come to a prima facie conclusion that the mortgage repayments were sourced directly or indirectly from the proceeds of crime - whether the Bureau have sufficient underlying support to enable me to accept the belief evidence tendered two of the properties were bought with assets which directly or indirectly constituted the proceeds of crime - source of the funds to make mortgage payments – Court’s assessment on examining the operation of these bank and credit union accounts, taken together with the tax and social welfare information relating to the businesses, employments and tax returns of the respondent and his wife Is that the beliefs of the Chief Superintendents that the sources of the mortgage payments come from the proceeds of his criminality over the years are well-founded – burden of establishing to the Court’s satisfaction that the mortgage was not paid out of the proceeds of crime rests with the respondent - evidence is sufficient to enable me to conclude on a prima facie basis that the purchase and development of one of the properties was funded from the proceeds of crime – respondents evidence – explanations for income.