The Human Rights Act and tax law

Stephen Weston and Mandy Clark of Andersen look at the impact of the enactment of the Human Rights Act in relation to tax matters, with specific reference to the ability of the Inland Revenue to impose retrospective legislation upon taxpayers. They also look at the anti-discrimination provisions in the European Convention on Human Rights and the application of Human Rights to tax appeals.

Stephen Weston • Partner, Capital Markets & Treasury Tax • stephen.weston@uk.andersen.com • Mandy Clark • Consultant, Capital Markets & Treasury Tax

The European Convention on Human Rights (“the convention”) was incorporated into English Law on 2 October 2000, with the coming into force of the Human Rights Act 1998. The convention guarantees a number of rights and freedoms, some of which have potential relevance to the administration of the tax sys tem. The Human Rights Act (“the Act”) applies to companies just as it does for individuals.