SCIT PROCEEDS OF CRIME – General Revenue function – Assessment to tax by Director – Whether Special Commissioners have the power to allow appeal on basis that qualifying conditions for exercise of Director’s Revenue functions are not satisfied – Yes – Whether article 6 ECHR applies to Director’s tax assessment – No – Whether retrospective effect of assessment affects its validity – No – What standard of proof is required in relation to satisfaction of qualifying condition requiring Director to establish reasonable grounds for suspicion that income has arisen as a result of criminal conduct – Whether Appellant’s rights under article 1 of First Protocol have been violated – No – Whether proceedings breached Appellant’s rights under article 7 – No – PoCA 2002 s.317(1) – TMA 1970 s.29 – Human Rights Act 1998 s.6 – ECHR arts 6 and 7 and art 1 of First Protocol.
Citations:
[2006] UKSPC SPC00523
Links:
Criminal Practice
Updated: 05 July 2022; Ref: scu.240286