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Khan v The Director of the Assets Recovery Agency

Tamara Solecki Tax Barrister to the Director of the Assets Recovery Agency discusses the Special Commissioner's decision in Raja Munawar Khan v The Director of the Assets Recovery Agency
This is the second published judgment involving the Assets Recovery Agency since its inception in 2002 but in a way a much more important one from a legal point view than the first: Gary Harper v The Director of the Assets Recovery Agency1 was an assessment hearing where the Special Commissioners more or less confirmed the assessments made on the facts; the present case is different in that it has raised a number of significant issues not only for the area of the developing law in the taxation of the proceeds of crime but also for tax law generally: four of the arguments...

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