IHTM36401 - Human Rights and penalties: introduction

»Ê¹ÚÌåÓýapp Human Rights Act came into force on 2 October 2000. From that date the provisions of the European Convention on Human Rights (EHCR) were incorporated into UK law. »Ê¹ÚÌåÓýapp following guidance explains what you should tell taxpayers about their human rights at the stage when penalties principally under IHTA84/S247 and IHTA/S248 are likely to be considered. It also explains how you should inform taxpayers that they may be entitled to Public Funding (IHTM36411) (previously Legal Aid) in certain limited circumstances.