Chapter CH21310
| Published date | 11 March 2016 |
| Record Number | CH21310 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
The Human Rights Act incorporates the provisions of the European Convention on Human Rights 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 generally apply to information notices and inspections, see CH21320.
Article 8 (the right to respect for private and family life) generally does apply to information notices and inspections, see CH21340.
Article 1 of the First Protocol entitles every...
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