The defendant owns a property which he inherited from his mother and is currently valued at £240,000.
The defendant claimed, when arrested, that he had spent the money he stole gambling.  Enquiries indicate that he recently lost £40,000 in a local casino.  Since the offence, the defendant also purchased a vehicle for £10,000.  The defendant still has possession of this vehicle.
The defendant has been convicted of one previous offence of dishonesty.
The defendant’s wife does not work and has been claiming benefits.
ANNEX B: OVERVIEW OF THE CONFISCATION PROCESS UNDER POCA Appendix (i).Example Calculation of Benefit (Particular Criminal Conduct) Personal History/Lifestyle