In Ali (t/a Shapla Tandoori Restaurant)  BVC 2,254, the tribunal held that:
(1)the decision of the European Court of Human Rights in Ferrazzini v Italy (Application No. 44759/98)  BTC 157 did not apply in the UK so far as rights and obligations relating to VAT were concerned. The obligations imposed by VAT and surcharge assessments, penalty notices and notices of requirement to provide security were within European Convention on Human Rights, art. 6(1);
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