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J Martin v CRC, Upper Tribunal (Tax and Chancery Chamber)
In 2007 the taxpayer was convicted for his involvement in the sale of contraband cigarettes.
The prosecution applied for a confiscation order under the Proceeds of Crime Act 2002 and this was finalised in 2010.
In August 2010 HMRC raised discovery assessments under TMA 1970 s 29 for the years ending 5 April 2001 to 5 April 2008 on the basis of what they believed the taxpayer’s profits would have been to maintain his lifestyle and the building of a property.
The taxpayer’s appeal to the First-tier Tribunal was dismissed so he appealed to the Upper Tribunal. He claimed that the confiscation order included all the tax for which he was liable.
Mr Justice Warren in the Upper Tribunal said regardless of the confiscation order the taxpayer’s appeal to the First-tier Tribunal had been doomed to failure because he failed to produce any evidence.
He did...
