VATCEP6020 - Appeals & Precedents for VAT Civil Evasion Penalty: Leading cases
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Civil evasion penalty is to be classified as a criminal matter for the purposes of Article 6, European Convention on Human Rights. Han & Yau v Commissioners of C & E [2001] ECWA Civ 1048 & [2001] 1 W.L.R. 2253
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Person liable to a civil evasion penalty. Akbar t/a Mumtaz Paan House v C&E [2000] STC 237 Standard Chartered Bank v Pakistan National Shopping [2003] AC959 Abu Dhabi Investment Co. v H Clarkson & Co. Ltd [2007] EWHG 1267
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Attribution of an act of a single person to a company. McNicholas Construction Co Ltd v C&E [2000] STC 553
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Liability to a civil evasion penalty e.g. where no return has been rendered, or where no tax chargeable on supply Telford Building and Design Limited [Court of Appeal] CA Ref. QBC/95/1131 Stadeco (European Court of Justice) C-566/07 Bourne Vehicle Hire Ltd LON/97/711
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When an act of evasion takes place. Prebble & Prebble v C&E [2005] UK VAT 19331
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Standard of proof Ghandi Tandoori Restaurant [Tribunal] LON/88/369Y Mohammed Siddiq Khan v HMRC [2006] EWCA, Civ 89
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Meaning of word "dishonesty" and proving it. Ghandi Tandoori Restaurant [Tribunal] LON/88/369Y R v Ghosh [1982] 1 QB 1053 CA Barlow Clowes International Ltd (in liquidation) and others v Eurotrust International Ltd and others [2005] UKPC 37 Sahib Restaurant v HM Revenue & Customs (Unreported, High Court, February 2008)
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Permanent intention to deprive John Clark Dealy [Court of Appeal, Criminal Division] [1995] 1 W.L.R. 658
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Mitigation of penalty Unprompted voluntary disclosure - meaning of word “unprompted” James Ashworth Waterfoot (Successors) Ltd. [Tribunal] MAN/95/782
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Amount of the penalty assessment and the amount of the assessment of the tax due are not co-dependent. HMRC v Liaqat Ali t/a Vakas Balti [2006] EWCA Civ 1572
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Time limits for assessment and notification of penalties Eckle v Germany (1982) H v United Kingdom (1987)K H & CB Mu v Customs & Excise (2001) VTD 17504 King v UK [2004] 13881-02 ECHR 631 |
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Assessment and notification of penalty as a single amount Nizar Bassimeh [Court of Appeal] QBC/95/1329/D
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Notification of penalty to a correct and valid legal entity Mustafa Kemel Hassan t/a Aplanda Dry Cleaners LON/98/1491 Santi Bag Restaurant MAN/93/1177
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