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Privilege Against Self Incrimination
THE RIGHT CONTAINED in Article 6 of the European Convention on Human Rights of an accused person to be tried in a reasonable time for the offence alleged against him was the subject of my article 'Delaying Justice' in Taxation 9 September 2004 at pages 604 to 606.
Article 6 refers both to the entitlement to a fair hearing in a reasonable time and that there should be a presumption of innocence. In considering this the courts have established that Article 6 also gives a person a privilege against self incrimination. This second article discusses whether in certain serious Revenue investigations where the outcome could be criminal prosecution or a civil settlement involving substantial tax-geared penalties there may be a breach of the taxpayer's privilege against self incrimination.
Case law
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