CONFISCATION ORDER DOES NOT IMPACT ON DISCOVERY ASSESSMENT

摘要

In Martin v Revenue and Customs [2015] UKUT 161 (TCC), Mr Martin was issued with a confiscation order in February 2009 by the Crown Court under the Proceeds of Crime Act 2002 (POCA 2002) in relation to offences of fraudulently using a trademark. Soon after this, HMRC wrote to Martin to notify him that it was starting an investigation into his tax affairs. Following delays and non-engagement by Martin, HMRC issued protective discovery assessments under the Taxes Management Act 1970 (TMA 1970), s29 for the tax years 2000-01 to 2007-08. The assessments were based on best judgment. On appeal, Martin argued that his tax liability had, as a matter of law (and relying on R & C Commrs v Crossman [2008] 1 All ER 483), been resolved with the confiscation order. The FTT rejected this argument and said the assessments should stand.