A round-up of the latest tax cases from IHT disputes in Routier, to SOCA assumed general revenue functions' of HMRC over penalties in Robb and share loss relief denied in Alberg, to the Criminal Offences Bill, rushed tax consultations and changes to property interest relief for buy-to-let landlords
Case report: SOCA validly assumed HMRC had ‘general Revenue functions’ over penalties
In Robb v National Crime Agency [2016] UKFTT 641, Gary John Robb was involved with the Colosseum nightclub in Sunderland and in 2010 was sentenced to five years’ imprisonment in relation to various counts of permitting the venue to be used for supplying controlled drugs.
In the same year, Robb was interviewed by officers of the National Crime Agency (NCA), now the Serious Organised Crime Agency (SOCA), to establish the nature and source of £1.5m which he had tried to transfer from his bank account in Northern Cyprus to an account in Thailand in 2005.
Robb admitted that while he was in Northern Cyprus the door money was sent to him, which amounted to £5-10,000 per week and that he had not declared the income to HMRC.
