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Tax and Human Rights

 
Continuing our series of basic informative articles in a two-part article Hartley Foster Tax Litigation McGrigors looks at human rights in the context of tax
 
This two-part article looks at human rights in the context of tax — in the first part the European Convention and its operation are analysed; in the second part the Human Rights Act 1998 (HRA) is outlined. The second part of the article concludes with a consideration of the impact that human rights law has had in tax matters in the three-and-a-half years since the coming into force of the HRA.
The origins of the Convention and a short history of the Convention system
 
One of the...
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