Costs, interest and public funding

V5.480A Public funding

The cost of appealing to a VAT and duties tribunal is, generally, excluded from the scope of Legal Aid1. However, following the decision2 that certain VAT penalties are criminal in terms of the European Convention on Human Rights, the Lord Chancellor issued a direction3 under the Access to Justice Act 1999 s 6(8) authorising the Legal Services Commission (now the Legal Aid Agency) to fund Legal Help, Help at Court and Legal Representation in tribunal cases (and any subsequent appeals to the High Court, Court of Appeal and House of Lords)

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