Khan v HM Revenue and Customs: CA 23 Feb 2006

The taxpayer appealed against the dismissal of his appeal from a decision of the commissioners. He said that he had been represented at the appeal by an accountant rather than by a lawyer because he was ignorant of a right to publicly funded assistance.
Held: Since the accountant could properly appear to represent his client, he could not claim to have been prejudiced. Although s60 of the 1994 Act did not create a criminal offence it did not follow that the PACE codes of practice did not apply when a taxpayer was served with a notice of the penalty investigation.

Judges:

Lord Justice Buxton Lord Justice Lloyd Lord Justice Carnwath

Citations:

[2006] EWCA Civ 89, Times 21-Mar-2006

Links:

Bailii

Statutes:

Value Added Tax Act 1994 60

Jurisdiction:

England and Wales

VAT, Legal Professions, Human Rights

Updated: 09 August 2022; Ref: scu.239863