LLR: Financial Crime

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Document

HIGGINS v NATIONAL CRIME AGENCY

[2018] Lloyd's Rep. FC 164

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.

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