Higgins v National Crime Agency: UTTC 16 Jan 2018

UTTC INCOME TAX -‘income tax assessments’ – ‘best judgment’ – confiscation order – proceeds of crime – agreed basis of plea – tax liability – assessment stage – enforcement stage – double recovery – double jeopardy.

Citations:

[2018] UKUT 14 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 04 April 2022; Ref: scu.604784