Peries and Another v The Serious Organised Crime Agency: FTTTx 20 Oct 2011

FTTTx Income Tax – Proceeds of Crime Act 2002 – application by Appellants to stay proceedings in appeals against assessments and penalty determinations on grounds of lack of resources due to subjection of their properties to civil recovery proceedings – held, availability of resources not relevant to issues to be determined in substantive hearing or to ability to pursue appeals – issues in civil recovery proceedings and present appeals different and so possible overlap of evidence no reason to stay proceedings – application refused

Citations:

[2011] UKFTT 674 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 January 2022; Ref: scu.449623