Revenue Functions

One of the most controversial parts of the Proceeds of Crime Act, Section 317 of allows the Serious Organised Crime Agency (SOCA) to take over "general Revenue Functions", in other words the role of Tax Collector. This power allows SOCA to carry out the role of tax collection and recover tax due, for example, from profitable criminal activity. There is no requirement of a criminal conviction; an alleged drug dealer may be taxed on his profits even where no criminal charges are brought.

We have been involved in some of the first and leading cases concerning the challenging of tax demands received under this power before the Special Commissioners and the High Court.