Butt v HMRC [2019] EWCA Civ 554 (Court of Appeal)

Citation:

[2019] EWCA Civ 554 (Court of Appeal)

Judgment Date:

03 April 2019

Appeal on the issue of whether a VAT penalty imposed by reference to disallowed input tax breaches the principle of certainty in criminal law embodied in Article 7 ECHR