Market leading insight for tax experts
View online issue

Human rights and tax: an end to anticipointment?

Speed read
Human rights law has long had huge promise as a possible means of overriding the inequities and absurdities sometimes generated by the UK’s over-complex and in places ill-considered tax code. Where the literal application of tax legislation produces a result that may be regarded as unfair or absurd, it seems reasonable to expect the Human Rights Act 1998 to step in, so that absurd outcomes are avoided, and disproportionate liabilities are moderated. In practice, the experience of taxpayers seeking to rely on human rights arguments has largely been one of high hopes savagely dashed. The tax cases in which such arguments have succeeded can be counted on the fingers of one hand. However, recent case law does perhaps suggest that the tide may be turning.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.