Abuse or violation

Assessment, default surcharge, misdeclaration penalty, late registration penalty and requirement to provide security

Building societies' claims for restitution of money paid under invalid statutory provisions

Civil evasion penalty

Civil fraud

Generally

Investigations

Convention

Articles

Derogations

Period for which designated derogations have effect

Periodic review of designated reservations

Reservations

Convention rights

Articles

Compatibility with primary and subordinate legislation

Declaration of incompatibility

Derogations

Determination of questions

Evidence to be given in proceedings

Freedom of expression

Freedom of thought, conscience and religion

Generally

Interpretation

Interpretation of legislation

Judicial acts

Judicial remedies

Meaning

Penalties

Power to take remedial action

Proceedings against public authorities

Protocol, meaning

Public authorities

Public authorities, acts of

Remedial action, power to take

Reservation

Right of Crown to intervene

Rules, meaning

Safeguard for existing human rights

Statements of compatibility

Default surcharge

Definitions

Discrimination

Inheritance tax

Widowers' entitlement to equivalent of widow's bereavement allowance

European Court of Human Rights, appointment of judges

Failure to furnish tax returns, adjournment request refused

Former penalty for late registration

Generally

Han &Yau

Human Rights Act 1998 (HRA)

Interpretation of treaties

IR35, incompatibility with

Generally

Legislation regarding double taxation relief with retrospective effect

Issue and execution of search warrants in connection with tax investigations

Length of tax proceedings

Misdeclaration penalty

No right to fair trial in administrative appeals

Orders etc. made under act

Penalties

Burden of proof, sufficient evidence

Documents and information, failure to provide

Generally

Late filing, disproportionate penalties

Right to trial within reasonable time

Protection

Public authorities

Acts

Judicial acts

Judicial remedies

Proceedings

Public funding of taxpayer's appeal

Recovery of input tax, three-year cap

Remedial orders

Retrospective change in law

Right of Crown to intervene

Right to respect for family and private life

Scotland: interpreter

Statement of compatibility

Statutory instruments, powers to make

Turnover test, disproportionate infringement

Violation of right to property, damages