Chapter IHTM36401

Published date20 March 2016
Record NumberIHTM36401
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

The Human Rights Act came into force on 2 October 2000. From that date the provisions of the European Convention on Human Rights (EHCR) were incorporated into UK law. The following guidance explains what you should tell taxpayers about their human rights at the stage when penalties principally under IHTA84/S247 and IHTA/S248 are likely to be considered. It also explains how you should inform taxpayers that they may be...

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