The Effect of the Human Rights Act 1998 on Taxation Policy and Administration

Natalie Lee

Taxation from ATAX, University of New South Wales

Abstract: In her paper, Natalie Lee considers the implications for UK taxation of the European Convention for the Protection of Human Rights and Fundamental Freedoms, incorporated into UK law by the Human Rights Act 1998. The paper reviews the history of the Convention and the context in which it was framed. It examines what its effect on taxation has been thus far and it goes on to speculate as to its likely future impact, specifically in the context of the UK taxpayer. It concludes that although European Community law has applied in the UK for over thirty years it, and its implications, are only now coming to be understood. It is clear that taxpayers are perfectly prepared to mount an attack on the application of a tax law on grounds of breach of rights under the Convention and this will have implications for tax administration in future. The paper considers the likelihood of success of such challenges and notes that taxpayers mounting such challenges have, to date, had less success than citizens mounting challenges to more serious and fundamental infringements. This may continue to be the case in future, and indeed such an outcome may be justifiable in light of the need to balance “…the interests of the whole community and the protection of individual fundamental rights”.

Keywords: Taxation; UK; Human rights; European community Law; Human Rights Act 1998 (search for similar items in EconPapers)
Pages: 28 pages
Date: 2005-04-22
New Economics Papers: this item is included in nep-acc
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