Dreyer v Revenue and Customs (VAT - civil evasion penalty of almost ÂŁ5m for dishonest behaviour)
Dreyer v Revenue and Customs (VAT - civil evasion penalty of almost ÂŁ5m for dishonest behaviour) [2025] UKFTT 1336 (TC) (10 November 2025)
The Tribunal refused John Dreyer’s application for a late appeal against a £4.96m VAT civil evasion penalty, rejecting Article 6 and Bill of Rights arguments.
- Vat civil evasion penalty
- Late appeal
- Statutory time limits
- Article 6 echr
- Bill of rights act 1689
- Review request