Income tax – Assessment. The Upper Tribunal (Tax and Chancery Chamber) upheld the decision of the First-tier Tribunal (Tax Chamber) to reject the taxpayer's argument that his tax liability had, as a matter of law, been concluded by a confiscation order made against him following his conviction for the sale of counterfeit/contraband cigarettes. The tribunal dismissed the taxpayer's appeal against the FTT's decision on the basis that there had been no decision binding the Revenue and Customs Commissioners which had precluded performance of the statutory duty under s 29 of the Taxes Management Act 1970 to assess the taxpayer for non-payment of income tax.