- The First-tier Tribunal granted CIS-Pay Ltd’s application for disclosure against HMRC in a Kittel appeal.
- The case involved HMRC’s denial of input tax and a related penalty under the Value Added Tax Act.
- The Tribunal emphasized the importance of procedural fairness and Article 6 rights in cases involving criminal charges.
- The Tribunal rejected HMRC’s argument that Article 6 does not apply to overlapping criminal and non-criminal matters.
- The decision underscores the significance of fair trial rights in tax-related penalty cases.
Source: rpclegal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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