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Chadwick (as trustee in bankruptcy of Mrs Gloria Oduneye-Braniffe) v The National Crime Agency (TC6083)
Assessments were incorrectly addressed
In 2013 after an investigation by the National Crime Agency (NCA) Mrs O-B (the taxpayer) was arrested on suspicion of money laundering and declared bankrupt. In October 2014 she was advised that no further action would be taken against her in relation to money laundering.
In April 2015 using revenue powers under the Proceeds of Crime Act 2002 the NCA issued assessments for the years 2004-05 to 2008-09 to C the taxpayer’s trustee in bankruptcy discovery. It was common ground that the assessments had been addressed to the wrong person – it is the bankrupt who is assessable although any right of appeal is vested in the trustee.
The NCA claimed the error was of no consequence quoting in support TMA 1970 s 114(1) ‘want of form or errors not to invalidate assessments’. It said the taxpayer...
