Han & Yau v Commissioners of Customs and Excise; Martins & Anor v Commissioners of Customs and Excise; Morris v Commissioners of Customs and Excise.  BVC 415
Court of Appeal (Civil Division).
Potter and Mance LJJ and Sir Martin Nourse.
Judgment delivered 3 July 2001.
Value added tax – Appeal – Penalty – Evasion of tax – Conduct involving dishonesty – Imposition of penalty – Right to fair and public hearing – Applicability of European Convention on Human Rights – VAT civil evasion penalties – Whether penalty involved criminal charge – Value Added Tax Act 1994, s. 60 – European Convention on Human Rights, art. 6(1).