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Introduction

The provisions of the European Convention on Human Rights (ECHR) have been incorporated into UK legislation by the Human Rights Act 1998. The Human Rights Act 1998 requires that¹ 'so far as it is possible to do so, primary legislation and subordinate legislation must be read and given effect in a way which is compatible with the Convention rights²'.

The UK is a present still a participant in the ECHR despite its departure from the European Union³.

Right to a fair trial—applicability to VAT cases

Under ECHR, art 6(1) every person is entitled to 'a fair and public hearing' … 'in the determination of his civil rights and obligations or of any criminal charge against him'. In terms of VAT, questions then arise as to whether an appeal to a tribunal amounts to the 'determination of his civil rights', and if not, whether any of the penalty provisions within VATA 1994 amount to 'criminal charges'.

Determination of civil rights