First-tier Tribunal decision in favour of the National Crime Agency

The First-tier Tribunal has dismissed the appellants’ appeals in the case of Butt and Begum v the National Crime Agency [2023] UKFTT 785 (TC), upholding multiple discovery assessments and penalty notices. The case concerned the NCA’s adoption of revenue powers under POCA 2002 for assessments dating back to the tax year 1996/97. The Tribunal considered the case law regarding the conditions for the NCA to adopt revenue functions, principally being the requirement of a reasonable suspicion that income or gains is chargeable to tax and arises as the result of criminal conduct, and the interaction of the specific assessments issued here with s.319 POCA 2002, rejecting the Appellants’ arguments that the condition was not satisfied.

Sarah Black acted for the National Crime Agency. The First-tier Tribunal’s decision can be found here.