36 Queen Street, London, EC4R 1BN | +44 (0)20 7242 2642
Mr Y Lai and Mrs M Y Lai v. Commissioners of Customs & Excise – VAT Tribunal

The Appellants applied for disclosure of certain “unused material” arguing that in relation to civil penalty proceedings the implication of the Human Rights Acts and the European Convention on Human Rights meant that the Commissioners should disclose all material prior to the taxpayers being required to lodge their defence. The President of the Tribunal revisited what he had said earlier in Nene Packaging Limited v. CCE and dismissed the taxpayers’ application.

Hugh McKay appeared for the Respondents

Latest news:

Ben Blades joins Chambers
Gray’s Inn Tax Chambers are delighted to announce that Ben Blades has accepted offers of tenancy with us.
03 Apr 2022
Michael Jones was appointed Queen’s Counsel
Following his successful application for Silk, Michael was formally appointed in 2021.
18 Dec 2020
GITC Review
The 2021 GITC Review is now available
If you would like to be added to the mailing list for future issues of the GITC Review, please send a fax to (+44)(0)20 7831 9017 or an email to the Senior Clerk.
Read review