Mohammed Butt and Another v 皇冠体育app National Crime Agency [2025] UKUT 00145 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Cannan on 09 May 2025
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Income Tax - discovery assessments and penalties imposed by National Crime Agency (鈥淣CA鈥�) adopting Revenue functions 鈥� whether FTT erred in not requiring NCA to meet a burden of showing loss of tax arising from trade of money laundering 鈥� effect of section 319 POCA 2005 鈥� whether FTT entitled to find that there was a loss of tax 鈥� whether FTT entitled to find that the Second Appellant brought about a loss of tax deliberately 鈥� appeal dismissed
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Published 13 May 2025