Chadwick (As Trustee In Bankruptcy of Oduneye-Braniffe) v The National Crime Agency: FTTTx 30 Aug 2017

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.


[2017] UKFTT 656 (TC)




England and Wales

Income Tax, Taxes Management

Updated: 30 March 2022; Ref: scu.594543