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:

Nicola Shaw KC wins Tax Silk of the Year at Legal 500 UK Bar Awards
Nicola Shaw KC has been awarded the Tax Silk of the Year
30 Sep 2024
Gray’s Inn Tax Chambers is delighted to have been shortlisted for Tax Set of the Year and Nicola Shaw KC for Tax Silk of the Year in this year’s Chambers UK Bar Awards 2024.
The rankings and shortlist are the result of extensive research and thousands of interviews conducted by Chambers and Partners.
23 Aug 2024
GITC Review
The 2022 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 an email to Jane.Fullbrook@taxbar.com.
Read review