CEP8000 - Civil evasion penalties for Customs, Excise and VAT: list of leading tribunal cases
| 1 | Subject:\nName:\nReference: | Civil evasion penalty is to be classified as a criminal matter for the purposes of Article 6, European Convention on Human Rights.\nHan & Yau v Commissioners of C & E\n[2001] ECWA Civ 1048 & [2001] 1 W.L.R. 2253 |
|---|---|---|
| 听 | 听 | 听 |
| 2 | Subject:\nName:\nReference:\nName:\nReference:\nName:\nReference: | Person liable to a civil evasion penalty.\nAkbar t/a Mumtaz Paan House v C&E\n[2000] STC 237\nStandard Chartered Bank v Pakistan National Shopping\n[2003] AC959\nAbu Dhabi Investment Co. v H Clarkson & Co. Ltd [2007]\nEWHG 1267 |
| 听 | 听 | 听 |
| 3 | Subject:\nName:\nReference: | Attribution of an act of a single person to a company.\nMcNicholas Construction Co Ltd v C&E\n[2000] STC 553 |
| 听 | 听 | 听 |
| 4 | Subject:\nName:\nReference:\nName:\nReference:\nName:\nReference: | Liability to a civil evasion penalty e.g. where no return has been rendered, or where no tax chargeable on supply\nTelford Building and Design Limited [Court of Appeal]\nCA Ref. QBC/95/1131\nStadeco (European Court of Justice)\nC-566/07\n \nBourne Vehicle Hire Ltd\nLON/97/711 |
| 听 | 听 | 听 |
| 5 | Subject:\nName:\nReference: | When an act of evasion takes place.\nPrebble & Prebble v C&E [2005]\nUK VAT 19331 |
| 听 | 听 | 听 |
| 6 | Subject:\nName:\nReference:\nName:\nReference: | Standard of proof\nGhandi Tandoori Restaurant [Tribunal]\nLON/88/369Y\nMohammed Siddiq Khan v HMRC\n[2006] EWCA, Civ 89 |
| 听 | 听 | 听 |
| 7 | Subject:\nName:\nReference:\nName:\nReference:\nName:\n \nReference:\nName:\nReference: | Meaning of word 鈥渄ishonesty鈥� and proving it.\nGhandi Tandoori Restaurant [Tribunal]\nLON/88/369Y\nR v Ghosh\n[1982] 1 QB 1053 CA\nBarlow Clowes International Ltd (in liquidation) and others v Eurotrust International Ltd and others\n[2005] UKPC 37\nAbou-Ramah v Abacha [2006] EWCA Civ 1492 (鈥淎bou-Ramah鈥�) |
| 听 | 听 | 听 |
| 8 | Subject:\nName:\nReference: | Permanent intention to deprive\nJohn Clark Dealy [Court of Appeal, Criminal Division]\n[1995] 1 W.L.R. 658 |
| 听 | 听 | 听 |
| 9 | Subject:\nName:\nReference: | Mitigation of penalty\nUnprompted voluntary disclosure - meaning of word 鈥渦nprompted鈥漒nJames Ashworth Waterfoot (Successors) Ltd. [Tribunal]\nMAN/95/782 |
| 听 | 听 | 听 |
| 10 | Subject:\nName:\nReference: | Amount of the penalty assessment and the amount of the assessment of the tax due are not co-dependent.\nHMRC v Liaqat Ali t/a Vakas Balti\n[2006] EWCA Civ 1572 |
| 听 | 听 | 听 |
| 11 | Subject:\nName:\nReference:\nName:\nReference:\nName:\nReference | Time limits for assessment and notification of penalties\nEckle v Germany (1982)\n \n \n \nH v United Kingdom (1987)K H & CB Mu v Customs & Excise (2001)\nVTD 17504\n \nKing v UK [2004]\n13881-02 ECHR 631 |
| 12 | Subject:\nName:\nReference: | Assessment and notification of penalty as a single amount\nNizar Bassimeh [Court of Appeal]\nQBC/95/1329/D |
| 13 | Subject:\nName:\nReference:\nName:\nReference: | Notification of penalty to a correct and valid legal entity\nMustafa Kemel Hassan t/a Aplanda Dry Cleaners\nLON/98/1491\nSanti Bag Restaurant\nMAN/93/1177 |