HMRC has published guidance explaining how the Human Rights Act applies to penalties imposed for inaccurate declarations involving legally privileged material. The factsheet sets out the framework for compliance checks and the circumstances under which human rights protections may apply when declarations relating to privileged information are found to be incorrect. This guidance helps traders and their advisors understand their rights and obligations when handling sensitive legal documents during customs procedures.
Source: HMRC (GOV.UK) – Read the original