Where one defendant receives money or other property jointly on behalf of several other defendants each defendant is regarded as having received the whole of it for the purposes of confiscation proceedings. It does not matter if one defendant had received the whole sum, retained his ‘share’ and passed the balance on. The capacity in which he received it is the test

http://www.bailii.org/ew/cases/EWCA/Crim/2007/1248.html