Practice and Procedure

RAJA MUNAWAR KHAN v DIRECTOR OF THE ASSETS RECOVERY AGENCY (SpC523) (2006)

PUBLISHED March 29, 2006
SHARE

The Special Commissioners had jurisdiction on appeal under the Proceeds of Crime Act 2002 s.320(1) to determine that an assessment by the Director of the Assets Recovery Agency under the Taxes Management Act 1970 s.29 was invalid on the grounds that the qualifying condition in section 317(1) of the 2002 Act was not satisfied.

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