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HMRC internal manual

VAT Civil Evasion Penalty

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HM Revenue & Customs
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Appeals and precedents for VAT 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:  | Attribution of an act of a single person to a company.
McNicholas Construction Co Ltd v C&E[2000] STC 553  | |   |   |   | | 4 | Subject:
Name:Reference:
Name:Reference:

Name:Reference:  | 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 LtdLON/97/711  | |   |   |   | | 5 | Subject:
Name:Reference:  | When an act of evasion takes place.
Prebble & Prebble v C&E [2005] UK VAT 19331  | |   |   |   | | 6 | Subject:
Name:Reference:
Name:Reference:  | Standard of proof
Ghandi Tandoori Restaurant [Tribunal]LON/88/369Y
Mohammed Siddiq Khan v HMRC[2006] EWCA, Civ 89  | |   |   |   | | 7 | 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)
  | |   |   |   | | 8 | Subject:
Name:Reference:  | Permanent intention to deprive
John Clark Dealy [Court of Appeal, Criminal Division][1995] 1 W.L.R. 658  | |   |   |   | | 9 | Subject:

Name:Reference:  Mitigation of penalty Unprompted voluntary disclosure - meaning of word “unprompted”James Ashworth Waterfoot (Successors) Ltd. [Tribunal] MAN/95/782     
       
  10 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       
       
  11    

  | 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 | | 12 | Subject:
Name:Reference:  | Assessment and notification of penalty as a single amount
Nizar Bassimeh [Court of Appeal]QBC/95/1329/D  | | 13 | Subject:
Name:Reference:
Name:Reference:  | Notification of penalty to a correct and valid legal entity
Mustafa Kemel Hassan t/a Aplanda Dry CleanersLON/98/1491
Santi Bag Restaurant MAN/93/1177  |