Income Tax/Corporation Tax : Proceeds of Crime Act – INCOME TAX – Exercise of revenue functions by NCA – whether qualifying condition met – validity of assessments on pre-bankruptcy income addressed to trustee – whether deliberate conduct properly pleaded – validity of assessments assessing one figure on two bases – whether returns required and made – whether discovery of loss of tax – whether bankrupt was carrying on trade of money laundering from which profits arose – appeals allowed.
Citations:
[2017] UKFTT 656 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax, Taxes Management
Updated: 30 March 2022; Ref: scu.594543
