HIGGINS v NATIONAL CRIME AGENCY
[2018] Lloyd's Rep FC Plus 13
UPPER TRIBUNAL (TAX AND CHANCERY CHAMBERS)
Before Mr Justice Horner
National Crime Agency - Revenue functions - Income tax - Discovery assessment - Confiscation order - Relationship between confiscation and taxation regimes - Taxes Management Act 1970, section 29 - Proceeds of Crime Act 2002, Part 5, section 317