Market leading insight for tax experts
View online issue

Tax and Human Rights

 
Continuing our series of basic informative articles in the second part of a two-part article Hartley Foster Tax Litigation McGrigors analyses the impact that human rights law has had on tax matters
 
In the first part of this article the European Convention for the Protection of Human Rights and Fundamental Freedoms (Cmnd 8969— the Convention) and its operation were analysed. This second part comprises an introduction to the Human Rights Act 1998 (HRA) and an analysis of the impact that human rights law has had on tax matters since the HRA came into force.
The Human Rights Act 1998
 
Under the HRA the majority of the Convention rights are now...
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.
EDITOR'S PICKstar
Top