TC09684 - [2025] UKFTT 01336 (TC)

VATA s 83G includes the following provisions:

“(1)

An appeal under section 83 is to be made to the tribunal before—

(a)

the end of the period of 30 days beginning with—

(i)

in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates…

(6)

An appeal may be made after the end of the period specified in subsection (1)…if the tribunal gives permission to do so.”

Although the Penalty was classified as a civil penalty under UK law, it was common ground that it was criminal in nature for the purposes of Article 6 of the Convention, see C&E Commrs v Han & Yau [2001] EWCA Civ 1040 (“Han”), a case in which Mr Young represented the appellants.

Mr Young submitted that as the Penalty was criminal in nature, the 30 day time limit in VATA s 83G(1) was prevented from applying by virtue of Article 6 and/or the Bill of Rights Act 1689. Although he put more weight on the latter, I begin with Article 6.