Butt v Revenue and Customs (Vat – Penalties : Evasion): FTTTx 13 Oct 2015

PENALTY PURSUANT TO SECTION 61 VATA 1994 – recusal – test to apply in relation to penalty – right to silence – Article 6 and 7 rights under ECHR – Articles 49 and 50 of the EU Charter – dishonesty – relevance of Kittel – proportionality
References: [2015] UKFTT 510 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556143