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Recent Tax Cases From Strasbourg

 
Philip Baker QC Grays Inn Tax Chambers brings us a selection of tax cases from the European Court of Human Rights that have implications for UK taxpayers and revenue
 
One thing we have all learnt since the Human Rights Act came into force in October 2000 is that there is a growing jurisprudence of tax cases before the European Court of Human Rights (ECtHR) in Strasbourg. Some of these cases have a significance for UK taxpayers and revenue and this short article sets out to discuss some of the more important decisions in recent years.1 The article adopts the structure of examining the cases under each of the Articles of the European Convention which may be of most relevance to tax matters.
Article 6:...
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