CIS-Pay Ltd v Revenue and Customs (PROCEDURE - Human Rights - Right to a fair trial - Application for disclosure) [2025] UKFTT 751 (TC) (19 May 2025)

CIS-Pay Ltd v Revenue and Customs (PROCEDURE - Human Rights - Right to a fair trial - Application for disclosure) [2025] UKFTT 751 (TC) (19 May 2025)

Article 6 ECHR applies to all aspects of the penalty appeal, including overlapping issues with the underlying tax liability; the right to a fair trial requires HMRC to disclose all material that might assist the appellant or undermine HMRC's case, subject to practical modifications to avoid unnecessary duplication...

Source-derived case information.

Citation
[2025] UKFTT 751 (TC)
Parties
Appellant: CIS-PAY LIMITED; Respondents: THE COMMISSIONERS FOR HIS MAJESTY'S REVENUE AND CUSTOMS
Jurisdiction
United Kingdom
Judgment Date
19 May 2025
Procedural Posture
Tax Appeal / Preliminary Ruling on Disclosure Application
Outcome
Application for disclosure granted in principle
Legal Topics
Disclosure, Penalties, Article 6 ECHR, VAT Fraud, Right to a Fair Trial
Tax Law Human Rights Law Tribunal Procedure Disclosure Penalties Article 6 ECHR VAT Fraud Right to a Fair Trial

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Parties

CIS-PAY LIMITED

Appellant

THE COMMISSIONERS FOR HIS MAJESTY'S REVENUE AND CUSTOMS

Respondents

Procedural Posture

Tax Appeal / Preliminary Ruling on Disclosure Application

Legal Issues

  1. 1 Does Article 6 ECHR apply to all aspects of a VAT penalty appeal?
  2. 2 Should HMRC be directed to disclose all material that might assist the appellant or undermine HMRC's case?

Ratio Decidendi

Article 6 ECHR applies to all aspects of the penalty appeal, including overlapping issues with the underlying tax liability; the right to a fair trial requires HMRC to disclose all material that might assist the appellant or undermine HMRC's case, subject to practical modifications to avoid unnecessary duplication and expense.

Court Disposition

Application for disclosure granted in principle

Orders

  • Parties directed to agree the exact form and timing of disclosure direction; if agreement cannot be reached, matter may be relisted for further argument.