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Chapter CH186240

Document Cited authorities 3 Cited in Related
Vincent
Published date11 March 2016
Record NumberCH186240

HMRC is satisfied that Schedule 38 to FA 2012 fully complies with the requirements of the Human Rights Act 1998 and the Data Protection Act 1998.

The Human Rights Act 1998 incorporates the provisions of the European Convention on Human Rights (ECHR) into UK law. Articles 6 and 8 of the Convention and Article 1 of the First Protocol safeguard a person’s rights in relation to their tax affairs.

  • Article 6 (the right to a fair trial) does not apply to publishing a person’s details because we cannot publish their details until all appeal rights and processes have been exhausted.
  • Article 8 (the right to respect for private and family life) does apply to publication, see CH186260.
  • Article 1 of the First Protocol entitles every natural or legal person to the peaceful enjoyment of their possessions. The protection of possessions does not however prevent...

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