Information & Inspection Powers: Conditions and safeguards: Human Rights Act: Introduction
The 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. The protection of possessions does not however prevent HMRC from enforcing tax laws or obtaining the payment of taxes or other contributions or penalties.