John Martin v The Commissioners for HM Revenue and Customs

JurisdictionUK Non-devolved
JudgeMr Justice Warren
Neutral Citation[2015] UKUT 0161 (TCC),[2015] UKUT 0161 (TCC)
CourtUpper Tribunal (Tax and Chancery Chamber)
Subject MatterTax,19 June 2015
Date19 June 2015
Published date01 December 2016
[2015] UKUT 0161 (TCC)
Appeal number: FTC/25/2013
Section 29 TMA – Appeals against Discovery Assessments – argument that liability
resolved under Confiscation Orders granted under POCA 2002 – F-tT dismissed
appeal - Appeal from F-tT Dismissed
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
JOHN MARTIN Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS
Respondents
TRIBUNAL:
MR JUSTICE WARREN CP
Sitting in public at Bedford House, Bedford Street, Belfast on 20 March 2015
Ronan Lavery QC for the Appellant
Nicolas Hanna QC for the Respondents
© CROWN COPYRIGHT 2015
2
DECISION
Introduction
1. The appellant (“Mr Martin”) appeals from the decision of Judge Ian Huddleston
(“the Judge”) released on 4 May 2012 (“the Decision”). As appears from [1] and
[2] of the Decision, the matters under appeal before the Judge related to discovery
assessments raised by the respondents (“HMRC”) pursuant to section 29 of the
Taxes Management Act 1970 (“TMA”) against Mr Martin in respect of the tax
years ending 5 April 2001 to 5 April 2008 inclusive. The assessments were made
to "best judgment" and amount to a total tax assessed of £382,687.20. With
surcharges and interest the total amount alleged due by HMRC amounted to a
figure in excess of £560,000. The Judge rejected Mr Martin’s argument that his
tax liability had, as a matter of law, been concluded by a confiscation order (to
which I will come) made against him by the Crown Court as subsequently varied
by the Court of Appeal. Mr Martin now appeals to the Upper Tribunal raising the
same point of law.
The facts
2. The underlying facts are not in dispute and appear for main part in [3] to [11] of
the Decision although some further detail appears from the documents before the
Judge. So far as material to this appeal, the position is as follows:
a. Mr. Martin was arrested and questioned in relation to his involvement in
the sale of counterfeit/contraband cigarettes in 2005. He was subsequently
charged on several counts and, on the 26 March 2007, was convicted on
four counts which included a number of offences in relation to breach of
trademark and dealing in the proceeds of crime. He was given an 18 month
sentence in relation to the offences. The Prosecution applied for a
Confiscation Order to be made under the Proceeds of Crime Act 2002
("POCA").
b. On the 3 February 2009 a Confiscation Order was made in the amount of
£55,316 in relation to the offences of fraudulently using a trademark

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