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:
Statutes:
Jurisdiction:
England and Wales
VAT, Legal Professions, Human Rights
Updated: 09 August 2022; Ref: scu.239863