AH1060 - European Law and Human Rights: Human Rights Act - presenting cases before the Special Commissioners

The Presiding Special Commissioner has issued a Practice Direction which sets out how parties to an appeal hearing before the Special Commissioners should refer to previously decided legal authorities which are relevant to a Human Rights point which is to be raised at the hearing. Section 2(1) of the Human Rights Act 1998 requires a court or tribunal to take into account the authorities listed in that section.

If you have the responsibility of representing HMRC before the Special Commissioners, and there is a Human Rights point involved in the appeal, you must:

• use a complete report of the relevant case from an authoritative source.
• Copies of the complete original texts issued by the European Court and Commission are available on the Court's judgement database (HUDOC) on the Internet, if you have access to this. The website address is http://www.echr.coe.int. If you experience any problems obtaining copies of judgements contact Cutting Policy (London Technical Unit) (Advice on Appeals). Allow a reasonable time in your preparation timetable for the copies to be supplied.
• provide to the Commissioners and any other party to the appeal a list of the cases you intend to use together with copies of the reports not less than three days before the hearing.