Market leading insight for tax experts
View online issue

John Martin v HMRC

In John Martin v HMRC [2015] UKUT 161 (19 June 2015) the UT found that the issue of a confiscation order did not preclude HMRC from raising a discovery assessment.

Mr Martin had been convicted in relation to his involvement in the sale of counterfeit/contraband cigarettes. The prosecution had applied for a confiscation order under the Proceeds of Crime Act 2002. HMRC had raised discovery assessments on a protective basis. The assessments had been made on the basis of what HMRC believed to have been Mr Martin’s profits in order to build furnish and maintain a house and to maintain his lifestyle.

Mr Martin’s case was that the amount of the confiscation order included any liability to tax. The UT first observed that the Crown Court had not decided that the house had been constructed before the earliest of the assessment periods so that there was no...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.