Lindsay Hackett v The Commissioners for HM Revenue and Customs: [2020] UKUT 0212 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Trower and Judge Herrington on 6 July 2020.
Read the full decision in .
VALUE ADDED TAX - procedure - personal liability notice - FA 2007, Sch 24, para 19 - application of Article 6 of the European Convention on Human Rights - appellant’s application for a stay - whether HMRC’s decision to proceed by way of civil penalty instead of a criminal prosecution an abuse of process - whether standard of proof should be the criminal standard - application to admit into evidence a prior tribunal decision.
Published 6 July 2020