The Criminal Assets Bureau (CAB) abused its powers in bringing tax proceedings against Belfast prison escaper Anthony Sloan in circumstances where the bureau later admitted that tax assessments relating to Mr Sloan were not related to any proceeds of crime, the High Court was told yesterday.
The involvement of CAB had "a catastrophic effect" on his hackney cab business in Dundalk, Mr Sloan said.
CAB's principal officer, Det Chief Supt Felix McKenna, had accepted on oath in other proceedings that his income/gains were not the proceeds of crime.
In judicial review proceedings, Mr Sloan is seeking a declaration that an "anonymous tax inspector" had abused his powers by dealing with a tax assessment concerning Mr Sloan under the aegis of the Criminal Assets Bureau rather than in the normal way by an officer of the Revenue in a non-CAB capacity.
Mr Sloan is also seeking orders quashing two decisions of July and October 2002 rejecting his appeals against the assessments. He says those appeals were rejected on the basis that he had not furnished certain documents and legal submissions. He says he could not furnish some documents because they had been seized by CAB.
He added that the amount of the assessments served on him for 1996 to 2000, some IR£130,000, were "so out of line with what a person could earn in Dundalk in the hackney business as to demonstrate that no reasonable endeavour was made by the anonymous inspector to estimate my income for those years".
In opposing the application, CAB says Mr Sloan was required to submit legal submissions and other documents for the hearing of his tax appeals. The bureau says the legal submissions were only received on July 16th, 2000, after a hearing on July 12th, 2000, and that other documents sought from Mr Sloan had not been received. The appeal was dismissed because of the failure to produce those documents.
In other proceedings which have been heard by Mr Justice Finnegan, Mr Sloan has challenged the CAB assessment against him for more than £130,000. Judgment has been reserved in that case.
