AH1065 - European Law and Human Rights: Appeal hearings

If the question of Human Rights is raised by or on behalf of the taxpayer without notice at an appeal hearing you should ensure that the particular Human Rights point being made is completely clearly identified, i.e. exactly what is the taxpayer complaining about. Is he saying

• there is a conflict between legislation and a Convention right or
• HMRC has acted contrary to a Convention right or
• the proceedings themselves are in contravention?

The particular Convention right or rights on which the taxpayer relies needs to be clearly established, and also what remedy is being sought.

You are entitled to have proper notice of the point in advance of the hearing and details of which Article(s) of the Convention it is claimed have been breached. You should also be provided with copies of any relevant authorities which are to be relied on. You should object to the Commissioners if these requirements are not met.

You should generally seek an adjournment so that you can take advice and, if appropriate, prepare a proper response to the points being made. The Commissioners will usually be content with this as it means they will get the benefit of both sides’ preparation and argument.