Human rights
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
