Solicitors could transfer money held on client account to office account to pay costs without requiring variation to a restraint order under section 41 of the Proceeds of Crime Act 2002 s.41. Lawtel subscribers only http://www.lawtel.com/content/display.asp?ID=AC0118136CA%28CrimDiv%29.pdf

The Court of Appeal held that the proceeds of evading tax on income which was derived from a legitimate trade could amount to ’criminal property’, distinguishing the case of Gabriel [2006] EWCA Crim 229 which appeared to have caused confusion in the minds of some practitioners. http://www.bailii.org/ew/cases/EWCA/Crim/2007/491.html