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Tax and Human Rights

In this article Peter Cussons PricewaterhouseCoopers LLP focuses on tax avoidance disclosure (TAD) and the SA Dangeville case relating to unlawful tax collection and the first protocol protection of property rights
When the TAD rules first appeared in March 2004 there was an immediate question raised by some about how the regime sat with human rights. Could it be argued that a requirement to disclose was in breach of the Human Rights Act (HRA) or the European Human Rights Convention (EHRC)? The Regulatory Impact Assessment (RIA) in respect of the TAD regime stated 'leading Counsel was of the opinion that the proposed rules do not conflict with human rights legislation'. Nothing however was said as regards the regulations when they were laid in autumn 2004.
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