Han & Yau; Martins & Martins; Morris. (2001) BVC 2163
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.
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