Taxation and the European Convention on Human Rights in the domestic law of the Council of Europe countries : United Kingdom

A substantial number of tax cases have gone from national courts to the European Commission of Human Rights or the European Court of Human Rights in Strasbourg. Locating the domestic tax courts' jurisprudence on taxation and human rights is far harder than accessing the Strasbourg jurisprudence. This special issue of European Taxation attempts to fill that gap and contains country reports providing a survey of domestic case law (and doctrinal writings) on the application of the Convention to tax matters.