UT/2023/000019 - [2024] UKUT 00108 (TCC)

The appeal to the FTT was delayed until the conclusion of criminal proceedings against the Appellant on 10 September 2018. The Appellant pleaded guilty to offences contrary to the Proceeds of Crime Act 2002 (“POCA”) and Customs and Excise Management Act 1979 (“CEMA”).

The FTT refused an application by the Appellant to adjourn the remote hearing of the appeal. The Appellant did not attend the hearing.

The written evidence before the FTT included the Appellant’s witness statement, admitted as hearsay evidence; the witness statement of Ms Mary Cox, a retired HMRC Officer who raised the assessment against the Appellant, and extensive documentary evidence from the criminal investigation and prosecution. Ms Cox also gave oral evidence.