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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Higgins v National Crime Agency (INCOME TAX -income tax assessments) [2018] UKUT 14 (TCC) (16 January 2018)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2018/14.html
Cite as: [2018] UKUT 14 (TCC)
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Malachy Higgins v National Crime Agency: [2018] UKUT 14 (TCC) (16 January 2018)
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.
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