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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Hackett v Revenue and Customs (VALUE ADDED TAX : personal liability notice) [2020] UKUT 212 (TCC) (6 July 2020) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/212.html Cite as: [2020] BVC 538, [2020] UKUT 212 (TCC), [2020] STI 1991, [2020] STC 1989

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Lindsay Hackett v Revenue and Customs: [2020] UKUT 212 (TCC) (6 July 2020)

VALUE ADDED TAX - procedure - personal liability notice - FA 2007, Sch 24, para 19 - application of Article 6 of the European Convention on Human Rights - appellant's application for a stay - whether HMRC's decision to proceed by way of civil penalty instead of a criminal prosecution an abuse of process - whether standard of proof should be the criminal standard - application to admit into evidence a prior tribunal decision.