Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 19 June 2015.
Read the full decision in John Martin v The Commissioners for HM Revenue and Customs:  UKUT 0161 (TCC).
Section 29 TMA – Appeals against Discovery Assessments – argument that liability
resolved under Confiscation Orders granted under POCA 2002 – F-tT dismissed
appeal - Appeal from F-tT Dismissed.
Release date: 19 June 2015
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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