CH21310 - Information & Inspection Powers: Conditions and safeguards: Human Rights Act: Introduction
»Ê¹ÚÌåÓýapp Human Rights Act incorporates the provisions of the European Convention on Human Rights into UK law. Articles 6 and 8 of the Convention and Article 1 of the First Protocol safeguard a person’s rights in relation to their tax affairs.
Article 6 (the right to a fair trial) does not generally apply to information notices and inspections, see CH21320.
Article 8 (the right to respect for private and family life) generally does apply to information notices and inspections, see CH21340.
Article 1 of the First Protocol entitles every natural or legal person to the peaceful enjoyment of their possessions. »Ê¹ÚÌåÓýapp protection of possessions does not however prevent HMRC from enforcing tax laws or obtaining the payment of taxes or other contributions or penalties.