[2012] UKFTT 580 (TC)

Where the appellant had been one of a number of individuals convicted of conspiracy to fraudulently evade excise duty and was regarded as a main participant in that fraud, the Commissioners had been justified in enforcing the whole of the debt against him. Although a confiscation order against him in criminal proceedings had been overturned by the Court of Appeal, the imposition of any civil liability operated entirely separately from any findings of the criminal court.

FTT (Tax) (Judge Michael Connell, Caroline de Alberquerque)

12/09/2012