The Government has established the Assets Recovery Agency under the Proceeds of Crime Act. The new agency will shortly go live and will have the power to confiscate or tax cash and property if the person holding it cannot prove they got it through legitimate means. The burden of proof is on the person holding the asset or cash. However, proof is to be 'on the balance of probabilities' rather than 'beyond reasonable doubt'. This makes proving legitimate means easier.The director of the Assets Recovery Agency, Jane Earl, said: "We are targeting people who hold assets and have no way of demonstrating how they acquired them or cannot show that they paid the tax they should have"