INTM604040 - Transfer of assets abroad: Information powers: Human Rights Act
The Human Rights Act 1998 came into force on 2 October 2000. The purpose of this Act was to incorporate into UK domestic law the rights set out in the European Convention on Human Rights (“the Convention”).
The European Court of Human Rights (ECHR) has held that ascertaining tax liability is not a “determination of civil rights and obligations” for the purpose of Article 6 of the Convention.
As the determination of tax liability is not within Article 6, neither are the procedural steps such as information or inspection notices used to decide such liability. Therefore, a person cannot rely on Article 6 to protect their refusal to comply with an information notice or inspection on the grounds that it infringes their right to silence under Article 6.
Article 8 gives every person (including companies) the right to respect for their:
- private and family lives
- home
- correspondence.
However, it specifically envisages that there will be some circumstances when it is necessary to interfere with a person’s rights of privacy. It sets out the conditions that must apply before such an intrusion is lawful.
To be lawful, an intrusion into a person’s private life must be:
- in accordance with law
- necessary in a democratic society
- in pursuit of a legitimate aim.
For HMRC this usually means that any intrusive action must be in accordance with the law and necessary for the economic wellbeing of the UK.
Any planned activity that intrudes upon a person’s privacy must be reasonable and proportionate to the underlying need if it is to comply with the conditions of Article 8.