Market leading insight for tax experts
View online issue

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:...
If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
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.