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M Higgins v National Crime Agency

In M Higgins v National Crime Agency [2018] UKUT 14 (16 January 2018) the UT found that the FTT had been wrong to set off a tax assessment against a confiscation order.

Mr Higgins had been convicted by the Crown Court for keeping treating and disposing of controlled waste in a matter likely to cause environmental pollution or harm to human health and for breach of a discharge consent issued by the Department of the Environment. He had been sentenced to four months imprisonment and issued a confiscation order for £400 000 which was silent as to whether this amount represented a gross payment less the landfill tax. The National Crime Agency (NCA) had then served notice to Mr Higgins that it was taking over the general revenue functions of HMRC in respect of his tax returns for the years 1996/97 to 2003/04 under the Proceeds...

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