Malachy Higgins v National Crime Agency: [2018] UKUT 0014 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Horner on 16 January 2018

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 16 January 2018

• Category: Tax
• Release date: 16 January 2018

Read the full decision in Malachy Higgins v National Crime Agency: [2018] UKUT 0014 (TCC).

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.

Published 16 January 2018