The Scottish Ministers v. Marie Buchanan for Recovery in terms of section 266 of the Proceeds of Crime Act 2002 [2006] CSOH 121

(2) the inference can be rebutted by the respondents (3) that the respondents should be in possession of information and material from which they can show, in detail, where their income and property came from. and specific pleadings should be expected from the respondents. The respondents contended that (1) It was necessary to consider what the petitioners must prove in order to link unlawful conduct with property derived therefrom (2) The respondents contended that where legitimate sources of income can be shown, the proceeds of such legitimate income must not be included within any order made in terms of section 266 of the Act (3) The respondents contended that the intention of Parliament was to deprive those involved in unlawful conduct of the proceeds of that conduct. The intention of Parliament would be defeated if section 305 were to be so widely interpreted as to include property from all sources, unlawful and legitimate, in the hands of anyone under investigation (4) The averments set out in the minute of amendment would allow evidence that the source of certain assets (particularly the heritable properties) can be traced back to a date prior to the incarceration of the respondent in 1987 and the respondents contended that tracing the sources of those assets to a date prior to the start of the unlawful conduct specified in the petition excludes those assets from the definition of recoverable property.