No. 16,990

Decision given by Stephen Oliver QC (Chairman) on 19 December 2000.

European Convention on Human Rights – Whether civil penalties imposed for evasion of VAT and of excise duty are criminal charges – Value Added Tax Act 1994, s. 60; Finance Act 1994, s. 8.

  The appeal dealt with the preliminary issue of whether the imposition of ‘civil evasion penalties’ on the appellants gave rise to a criminal charge within the meaning of art. 6(1) of the European Convention on Human Rights.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.