Jesminara Rahman explains the human rights HMRC has to safeguard when they are dealing with a taxpayer.
There are two basic human rights that taxpayers should be aware of when HMRC carries out a tax enquiry.
These are:
• The right to a fair trial, under Article 6 of the European Convention on Human Rights.
• The right to privacy, under Article 8 of the European Convention on Human Rights.
These Convention rights are protected in UK law through the Human Rights Act 1998 (HRA).
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