The Weekly Law Reports
[2009] 1 WLR 398
Chancery Division
*Revenue and Customs Commissioners
v
Khawaja
[2008] EWHC 1687 (Ch)
2008 July 10,
11;
17
Mann J
Revenue— Income tax— Understatement— Revenue claiming penalty for negligent delivery of incorrect return— Standard of proof to be applied— Whether criminal standard necessary to comply with Convention right—
Taxes Management Act 1970 (c 9), s 95(1)[1]
—
Human Rights Act 1998 (c 42), Sch 1, Pt I, art 6[1]
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