A decision to impose a penalty on a taxpayer, involved a charge of a criminal nature, for the purposes of article 6 of the Convention. It was necessary, therefore, to proceed with such a matter quickly. Even so, in the imposition of such penalties, there was no point upon which the burden of proof did not lay on the Crown, and the taxpayer had had opportunity at each stage to have his say. In this case, the matter had taken some five years. This was only just acceptable, and the Revenue should look at some way of fast tracking appeals in such matters.
Citations:
Times 12-Jun-2001, [2001] EWHC Ch 419, [2001] STC 822
Links:
Statutes:
European Convention on Human Rights art 6(2)
Jurisdiction:
England and Wales
Cited by:
Cited – King v United Kingdom ECHR 16-Nov-2004
The claimant had been subject to tax penalty proceedings. They continued for more than 14 years.
Held: The length of the proceedings exceeded the time properly to be allowed, and infringed his right to a fair trial. Though the taxpayer himself . .
Lists of cited by and citing cases may be incomplete.
Taxes Management, Human Rights
Updated: 04 June 2022; Ref: scu.82788