"The relative seriousness of a particular case of handling depends upon the interplay of a different factors. One important issue is whether the handler has had advance knowledge of the original offence; or has directly or indirectly made known his willingness to receive the proceeds of the original offence, as compared with a handler who has had no connection with the original offence but who has dishonestly accepted the stolen goods at an undervalue. Where the handler has had knowledge of the original offence, the seriousness of the handling is inevitably linked to the seriousness of that original offence. The link to the original offence explains the need for the high maximum penalty of 14 years' imprisonment for handling, which might otherwise look anomalous. Sentences approaching the maximum should clearly be reserved for the most serious and unusual cases where the handler had previous knowledge of a very serious offence such as an armed robbery, which itself carries life imprisonment as its maximum."
"The replacement value of the goods involved is often a helpful indication of the seriousness of the offence. (In this context the Mode of Trial guidelines suggest that cases of handling should normally be dealt with in the magistrates' court, and hence attract a maximum sentence of six months' imprisonment, if the value of the property is under£10,000 .) We do not, however, believe that monetary value in itself should be regarded as the determining factor."