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.
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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 are not a subscriber, subscribe now to read this content.
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