A2.301 The Convention

Division A2.3     Human rights and taxes

For updates affecting this Division please see Part A0 Updates

Human rights and direct taxes

A2.301 The Convention

The European Convention for the Protection of Human Rights and Fundamental Freedoms (Cmnd 8969) ('the Convention') contains guarantees in respect of a number of specific human rights1. The rights are, according to the authors of the Convention, inherent (as they derive from our humanity), inalienable and universal.

The substantive rights in the Convention have been supplemented by additional protocols. Fifteen Protocols to the Convention have been opened for signature. These can be divided into two main groups:

  1.  

    •     those (such as the Eleventh and Fourteenth Protocols) that amend the framework of the convention system, and

  2.  

    •     those that expand the categories of rights that are protected

The UK has ratified some, but not all, of the Protocols that provide additional rights.

Following the end of the Brexit transition/implementation period, the EU-UK Trade and Cooperation Agreement2 became effective which reaffirmed the UK's respect for the Convention although the Charter of Fundamental Rights of the European Union (see A2.301A) ceased to be applicable in the UK from IP completion day3 and the rights

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