FENECH v SERIOUS ORGANISED CRIME AGENCY
[2014] Lloyd's Rep FC Plus 3
FIRST-TIER TRIBUNAL (TAX CHAMBER)
Before Judge David Demack, and Richard Law
Tax - Criminal conduct - Negligence - Tax assessments time limits - Whether SOCA had reasonable grounds to suspect income to have resulted from criminal conduct - Proceeds of Crime Act 2002, sections 317, 323 and 326 - Taxes Management Act 1970, section 36