Commentary

A5.703 Human rights and appeals

Administration and compliance

A5.703 Human rights and appeals

A5.703 Human rights and appeals

Both HMRC and the tribunals are required to exercise their powers in a manner that is compatible with the European Convention for the protection of Human Rights and Fundamental Freedoms1, unless they are compelled by legislation to do otherwise.

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 contained in it are only enforceable if they are part of UK law either because they are present in retained EU law (see A2.202) or because they stem from international obligations to which the UK is subject4. The Human Rights Act 1998 (see

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial