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HMRC internal manual

Excise Civil Evasion Penalty

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HM Revenue & Customs
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Appeals and precedents for excise civil evasion penalty: leading cases

1. Subject:

 

Name:

Reference: | 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

     
     
  2. Subject:

Name:

Reference:

Name:

Reference:

Name:

Reference: 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

     
  3. Subject:

Name:

Reference:

  When an act of evasion takes place.

Prebble & Prebble v C&E [2005]

UK VAT 19331

     
  4. Subject:

Name:

Reference:

Name:

Reference:

  Standard of proof

Ghandi Tandoori Restaurant [Tribunal]

LON/88/369Y

Mohammed Siddiq Khan v HMRC

[2006] EWCA, Civ 89

     
  5. Subject:

Name:

Reference:

Name:

Reference:

Name:

Reference:

Name:

Reference:

  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)    
  6. Subject:

 

Name:

Reference: Mitigation of penalty

Unprompted voluntary disclosure - meaning of word ‘unprompted’

James Ashworth Waterfoot (Successors) Ltd. [Tribunal]

MAN/95/782

  | | 7. | Subject
 

Name:

Reference:

  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

     
  8. Subject:

Name:

Reference:

Name:
 

Reference:
 

Name:

Reference

  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    
  9. Subject:

Name:

Reference:

  Assessment and notification of penalty as a single amount

Nizar Bassimeh [Court of Appeal]

QBC/95/1329/D

     
  10. Subject:

Name:

Reference:

Name:

Reference: 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