News and Events - Joshua Carey


31st Jul 2018News

Suspended Sentence for Perverting the Course of Justice

Joshua Carey represented a Defendant who was accused of, and pleaded guilty to, perverting the course of justice. A car belonging to the Defendant’s partner was identified travelling in excess of the speed limit on the way to the airport. A s172 Notice requiring the identity of the driver to be provided was sent to […]

30th Jul 2018News

Tobacco and Personal Use: The Assessment and Penalty

Joshua Carey was instructed by HMRC against an Appellant who received an assessment and a penalty for holding excise duty goods which were not duty paid. The Appellant was travelling back into the United Kingdom from Bruges having stockpiled 5kg of hand-rolling tobacco said to be for personal use and gifts for his family.  He […]

8th Jun 2018News

HMRC Crack Down on VAT Evasion Offences

Information recently released under the Freedom of Information Act confirmed that the number of tax evasion cases lined up for prosecution by the HMRC nearly doubled in the last three years. This fact confirms that the HMRC and government have decided to sharpen their focus on prosecuting companies who commit tax evasion and individuals whom they suspect […]

25th May 2018Newsflash

The Duty of Candour: “its importance cannot be overstated”

All right thinking practitioners who work in the field of private prosecutions will welcome this important decision which reaffirms (as if reaffirmation was needed) the duty of candour upon all prosecutors, public and private, when applying ex parte for a summons. On 23 May 2018 the Division Court (Gross LJ and Sweeney J) gave judgment […]

15th May 2018Newsflash

When is a “Reasonable Excuse” Reasonable?

Joshua Carey appeared for HMRC before the Upper Tribunal (Tax and Chancery Chamber) (“UT”) in the matter of Christine Perrin -v- The Commissioners for HM Revenue and Customs [2018] UKUT 0128 (TCC). The decision was released today. This case marks the first opportunity the Upper Tribunal has had to consider the test for “reasonable excuse”. […]