Articles in: Taxation

Humphreys v Revenue & Customs Commissioners (2010)

[2010] EWCA Civ 56
Although the system of single payment of child tax credit to the person mainly responsible for the child indirectly discriminated against men it was justified as a proportionate means of pursuing a legitimate aim of social policy.
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Art. 14 Prohibition of Discrimination, Social Security Law, Taxation

Commissioners for HM Revenue and Customs v Dr Piu Banerjee

Banerjee saw the court refusing to anonymise, following a public hearing, a judgment about the taxation issues around a doctor’s expenses. Dr Banerjee argued that she was vulnerable to attack or identity theft, that it would be professionally embarrassing to her to be named and that there was no public interest in identifying her.

Art. 08 Right to Private and Family Life, Data Protection and Freedom of Information, Taxation

Barclays Bank plc v Guardian News & Media Ltd

An injunction was continued against republication by The Guardian of documents, including legally-privileged documents, purportedly showing tax-avoidance strategies by banks.

Art. 10 Freedom of Expression, Data Protection and Freedom of Information, Media Law, Taxation

Honer v Wilson

 
Structural bias and the Auditor of the Court of Session
 
It was claimed that there was a breach of Article 6 impartiality from the fact that the fees for the Auditor of the Court of Session, who has the task of fixing the precise amount of fees which the winning party in a civil action in the Court of Session who …

Art. 06 Right to a Fair Trial, Civil Procedure, Taxation

Interference with moveable property – arrestment on the dependence

The other pre-emptive and protective remedy commonly obtained as a matter of course when raising a court action in Scotland was a warrant to arrest, on the dependence of the action, any funds belonging to the defenders which were in the hands of third parties. [1] The authority for diligence was granted by a clerical act of a clerk of …

Insolvency and Personal Bankruptcy, Property Law, Protocol 1, Art. 1 Right to Private Property, Taxation

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Formed in May 2009, the Scottish Human Rights Law Group is a non-affiliated, independent, professional network for those engaged in legal practice and study, in academia and politics, in campaigning and in the provision of advice. It exists to raise awareness and knowledge of human rights law in Scotland, and to provide a forum for discussion of matters of interest across the field. The group organises seminars and roundtable discussions on human rights and is accredited for the purposes of CPD.