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| Home > Help with your tax > Your rights as a taxpayer > Tax and human rights |
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The UK's Human Rights Act came into force on 2 October 2000. From this date, UK citizens
are able to claim directly the protection given in the European Convention on Human Rights.
They are able to challenge any action of the UK authorities which may infringe their rights
under the Convention. All UK legislation must be read and given effect in a way which is
compatible with convention rights, wherever this is possible.
As regards the tax system, this means that it is possible to question the application of UK
law in certain circumstances, where its effect is incompatible with the European Convention
on Human Rights.
Issues that have been of relevance in the field of taxation are:
- The right to a fair trial (Article 6)
- The right to privacy – Respect for private and home life (Article 8)
- The right to equality of treatment - Prohibition of discrimination (Article 14)
- The right to property – (Article 1 of the first protocol)
The circumstances where these principles have impact include:
- HM Revenue and Customs enquiries where there is the likelihood of penalties or criminal proceedings
- HM Revenue and Customs requests for information or documents where this could be considered to conflict with privacy, or the right to a fair trial
- Inequality of treatment between different groups of taxpayers
There have been a number of cases brought so far. Many have concerned the HM Revenue and Customs'
wide powers to require documents under the Taxes Management Act.
So far, the courts have upheld the HM Revenue and Customs when they are dealing with what is essentially a
criminal prosecution. But they have shown that they are willing to intervene in some other cases.
This area of law is still developing but it can be seen that the Human Rights Act provides a
basis of challenge to HM Revenue and Customs where it is considered that their action is unreasonably
prejudicial to the rights of the individual.
The Human Rights Act has lead to a number of changes in HM Revenue and Customs policy. One example is the procedures where
criminal prosecutions are a possibility. It seems likely that the major impact of the Human Rights Act in taxation,
will be to bring about changes in the way in which HM Revenue and Customs operate. It is less likely to be a solution for
individual taxpayers who have a grievance.
See also Widowers' Campaign.
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