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HMRC internal manual

VAT Civil Evasion Penalty

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 supplyTelford 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  Abou-Ramah v Abacha [2006] EWCA Civ 1492   
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 penaltyUnprompted 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   

   | 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 RestaurantMAN/93/1177  |