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:
Jurisdiction:
England and Wales
Income Tax
Updated: 04 April 2022; Ref: scu.604784