When an appeal raised an issue of the correct calculation of turnover for the purposes of VAT, the primary task of the VAT and duties tribunal was to find the correct amount of tax so far as possible on the material properly available to it and in the absence of any provision to the contrary the burden of proof lay on the appellant. The European Convention on Human Rights 1950 did not require the use of PACE procedures in the VAT evasion regime even though the latter was in Convention terms a criminal process.

[2006] EWCA Civ 89