Crimes or civil misdemeanours?

Keith Gordon looks at a case which considers whether civil penalties charged by HMRC are criminal in nature for human rights purposes

Background

I am not sure that I have ever covered a case on Aggregates Levy before. Although this might therefore represent a first, I suggest you do not get too excited. This is because the levy is merely the backdrop to the decision I am reviewing; the focus of the decision and my article is on a penalty charged by HMRC in relation to two allegedly erroneous Aggregates Levy returns.