Mohammed Butt and Another v The National Crime Agency [2025] UKUT 00145 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Cannan on 09 May 2025

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 13 May 2025

• Category: Tax
• Release date: 13 May 2025

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Income Tax - discovery assessments and penalties imposed by National Crime Agency (바카라 사이트淣CA바카라 사이트�) adopting Revenue functions 바카라 사이트� whether FTT erred in not requiring NCA to meet a burden of showing loss of tax arising from trade of money laundering 바카라 사이트� effect of section 319 POCA 2005 바카라 사이트� whether FTT entitled to find that there was a loss of tax 바카라 사이트� whether FTT entitled to find that the Second Appellant brought about a loss of tax deliberately 바카라 사이트� appeal dismissed

Published 13 May 2025