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EUROPEAN-COURT-OF-HUMAN-RIGHTS


Tax penalties and human rights: where are we now? premium
Card image Anastasia Nourescu
Anastasia Nourescu (Stewarts) reviews the main protections offered by the European Convention on Human Rights and considers how they apply to tax penalties.
6 December 2022
Human rights and tax: an end to anticipointment? premium
Card image Dominic Lawrance
Dominic Lawrance (Charles Russell Speechlys) explains how recent case law suggests that the tide may now be turning.
26 January 2022
The 2019 loan charge and the human rights challenge star
Card image Gideon Sanitt
Gideon Sanitt (Macfarlanes) considers the human rights challenge by the Loan Charge Action Group against rules taxing historical employment related loans that are outstanding on 5 April 2019.
28 February 2019
Is the new follower notice penalty in breach of the HRA 1998?
Card image Patrick Cannon

Patrick Cannon comments on the impact of a recent decision of the European Court of Human Rights.

18 December 2014
St Matthews: retrospective legislation and the ECHR premium
Card image Billal Malik
Card image Simon Yeo

Simon Yeo and Billal Malik consider the judgment in St Matthews (West) Ltd and others v HMRC on the legality of retroactive legislation.

18 June 2014
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M R Currell Ltd v HMRC
25 July 2023
300 x 250 (MPU)
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