No. 17,681

Decision given 30 May 2002 by Stephen Oliver QC (Chairman).

Human rights – Whether civil rights and obligations of taxable person engaged – Whether tribunal independent and impartial – Whether assessment, default surcharge, misdeclaration penalty, late registration penalty and requirement to provide security are criminal in nature – Right to a fair trial – Whether review jurisdiction of tribunal affords taxable person a fair hearing – European Convention on Human Rights, art. 6; Value Added Tax Act 1994, Sch. 11, para. 4(2).

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