Asset and Tax Recovery
Mathew Gullick’s asset forfeiture work has seen him appear in the Supreme Court and in both divisions of the Court of Appeal, as well as the Crown Court. He also has experience of drafting and appearing in proceedings relating to restraint and enforcement receivership orders and in contempt of court proceedings arising from breaches of restraint orders.
In R v Ahmad and R v Fields  UKSC 36,  AC 299, Mathew appeared for the Home Secretary (led by First Treasury Counsel) in what is now the leading case on the approach to be applied in confiscation proceedings when offenders have benefited jointly from their crime, the Court in its judgment reviewing the case law and explaining the effect of the seminal judgment of Lord Bingham in R v May on this point as well as dealing with the approach to be applied in situations of potential “multiple recovery”.
In Minshall v (1) HM Revenue and Customs (2) Crown Prosecution Service  EWCA Civ 741,  Lloyd’s Rep FC 515, he appeared for the CPS in the Court of Appeal in a case involving a claim for restitution of the sum paid under a confiscation order arising from a decision of the European Court of Human Rights in 2011 that there had been unreasonable delay (and a breach of Article 6(1) ECHR) in the criminal appeal proceedings, which had finally concluded in February 2006. The Court held that the European Court’s decision provided no basis for such a claim and that the confiscation order was final and conclusive.
Mathew has also appeared in the Court of Appeal in R v Lambert & Walding  EWCA Crim 421,  2 Cr App R (S) 90 and R v Sivaraman  EWCA Crim 1736,  1 Cr App R (S) 80, on the principles to be applied to the calculation of an offender’s “benefit” under the Proceeds of Crime Act 2002, and in RCPO v Deprince  EWCA Civ 512, an innocent wife’s claim to a beneficial interest in the marital home which was subject to confiscation which also raised issues under the Human Rights Act.
Mathew’s civil practice, which covers both commercial and employment law, enables him to bring expertise from these other areas of practice into the sphere of asset forfeiture work. In addition, costs-only work is a significant element of Mathew’s general practice which he is keen to develop in the asset forfeiture context. He is particularly interested in the jurisprudence on the definition of “benefit” under the confiscation legislation following the House of Lords’ decision in the trio of cases led by R v May, and has lectured on this topic.
Mathew is a member of the Proceeds of Crime Lawyers Association (POCLA). He was appointed to the Attorney-General's A Panel of Junior Counsel to the Crown in civil matters in September 2016. He is a contributor to Millington and Sutherland Williams on the Proceeds of Crime (Fourth Edition, 2013) (Oxford University Press).