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Penalties and the standard of proof

Posted by AccountingWEB in Tax on Wed, 27/08/2008 - 09:02

Taxpayers (and their agents) are often perplexed by the difference between criminal and civil procedures, so too it seems, are some General Commissioners.

In the case of HMRC v Khawaja (2008) EWHC 1687 the taxpayer claimed that HMRC should apply the criminal standard of 'proof beyond reasonable doubt' when issuing penalties on the basis of an estimated understatement of income.

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