Under Part 6 of the Proceeds of Crime Act 2002, the authorities may tax both the proceeds of crime and any outstanding tax liabilities if they have reasonable grounds to suspect that at least some part of the taxpayer’s wealth is derived from criminal conduct. These powers include issuing tax assessments and freezing tax assets.
We can offer a complete consultancy service from legal advice to advocacy both in the tax tribunal and the High Court including:
- Advice on the technical tax issues from our in-house expertise in direct and indirect tax
- Advice on challenging the Director’s jurisdiction to act in the matter and issue the tax assessment
- Representation in the tax tribunal, the Special Commissioners where the appeal must be lodged and any future appeals from any decisions from the tribunal itself
- Advice on the validity and merits of the freezing order obtained
- Advice and drafting of the court documents including the Defence to the debt claim that needs to be filed
- Representation at the High Court on the return date and subsequent recovery proceedings for the tax due
- Any relevant judicial reviews of the Director’s action or of the tribunal
