- Confiscation orders and tax liability (Higgins v National Crime Agency)
- What are the practical implications of the decision?
- What was the background?
- What did the court decide?
Corporate Crime analysis: Craig Dunford, barrister, examines the dismissal by the Upper Tribunal (UT) of a taxpayer’s appeal against a ‘best judgment’ tax assessment because his payment of a confiscation order had not discharged the entirety of his liability to pay tax on the profits he had made by his unlawful business activity, and because his failure to produce any credible evidence as to his actual taxable profits had not discharged the burden of proving the assessment was wrong.
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