The European Convention on Human Rights: The Wider Implications

The European Convention on Human Rights has seen vast changes to the legal framework of countries across Europe.  By imposing fundamental freedoms and liberties in an indefeasible form, it has created a host of legal problems and issues for courts to tackle in an attempt to improve human rights.  Distinct from the US, which already retains fundamental freedoms through its definitive constitution, much of Europe in particular the UK doesn't have the same codified provisions for its citizens.  This has now been revolutionised by the ratification of the European Convention (ECHR), which sets out certain primary standards that must be attained in relation to each individual citizen.  In this article, we will look at the advantages of the ECHR, and the wide-ranging impact it has had on the various constitutions around Europe.

The European Convention on Human Rights was established as an international treaty to afford a uniform standard of human rights treatment across Europe.  Covering basic freedoms like the right to life through to trickier issues such as the right to liberty and the right to marry, ECHR has had an astonishing impact on Europe both legally and politically.  In passing legislation, European governments have to as a matter of law legislate in accordance with the provisions contained within the ECHR.  This means parliaments of signatory countries are being bound by their predecessors to legislate in a particular way, which has ruled out a number of would-be pledges and meant the reversal of certain national laws. 

One area where this has caused problems is in abortion.  The perpetual morality debate aside, abortion has been held to contravene the right to life provision in certain European countries.  Although there is still great scope for challenge, this could potentially cause problems in the coming years as more and more cases of this nature are brought before the European court.  Another major problem area is that of same sex marriages.  The universal right to marry means that any provision stopping same sex marriage anywhere in Europe could potentially be struck down as illegal, requiring nations to actively realign their current provisions to avoid any discrimination.  For this reason, the UK, amongst others, have taken proactive measures to permit same-sex marriages to avoid the embarrassment of a public ruling against them.  This obviously raises problems of national power and freedom: nations are now utterly bound by the principles of European 'liberty', whether they like it or not.

Thankfully this social and legal upheaval is working towards a more liberty-orientated Europe.  It is certainly taking time, and given the fact that the ECHR is over half a century old, its impacts are becoming more and more apparent as time wears on and as courts are presented with modern challenges located within the context of the original ECHR provisions.  Additionally, the European Convention on Human Rights is being regularly updated and amended to provide a steadfast constitution for the citizen whilst retaining the flexibility to adapt to contemporary situations.  Although the ECHR and the provisions contained within it have met stiff opposition throughout their lifetime, most would now agree that the level of individual certainty provided by these fundamental freedoms is making for a better quality of life and reducing the scope for discrimination and prejudice across Europe.

Taxation Law for the Sole Trader

They say the only things in life that are certain are death and taxes.  For the sole trader, this is definitely the case, and at times it can seem like an overbearing pressure.  Thankfully, for the sole trader there are many ways in which you can minimise liability to income tax and leave more in your bank account at the end of the month.  In this article, we will look at some of the key features of tax management from the perspective of the sole trader, and some of the ways in which the sole trader can minimise the legal consequences of his operation.

As a sole trader, you are usually accountable for your profits in terms of income tax.  This can be particularly problematic, given that the structure of income tax in most jurisdictions is a fairly heavy burden on the citizen, particularly those with higher incomes.  The first thing that should be considered is incorporation.  As a corporate entity, you will be required to handle more paperwork, but ultimately it will save you money.  Corporation tax on profits is lower than income tax in the majority of situations, and dividend income carries less taxable weight than other income, for example wages and salaries.  The first thing to do, as a sole trader within the top income tax bracket, is to incorporate, which could potentially save thousands every year.

The sole trader must be aware of the fact that there are certain items that cannot be discounted from income.  In fact, certain everyday items must be declared and must give rise to tax.  For example, say a self-employed solicitor is given a bottle of fine wine by a particular client every year as thanks for his service.  This wine, although not initially apparent, will usually require declaration for tax, on the basis that it is an ongoing gift or benefit arising from employment.  It is therefore important to watch what is included and what is ignored from your tax return.  If you are at all unsure, it is better to include an item and pay tax, rather than running the risk of neglecting to mention its existence.  Alternatively, it may be a good idea to consult a specialist on the particular laws of your jurisdiction, and to determine whether or not it would be possible to avoid liability. 

Another important thing to remember is that there may be certain personal capital gains liability for disposal of a primarily business asset.  As a sole trader, this means you will be liable to account for the disposal of the asset and any capital gains at market value, which can be a costly business.  Again, it is probably advisable to consult a tax lawyer or tax adviser to minimise liability on disposal and to manage your tax liability more effectively.

Tax law is a particularly intricate area of the law, and one that is in perpetual change.  This means the small business owner is required to keep one eye on tax developments to avoid being caught out, which means there is less room for focus on the core areas of business and making money.  Alternatively, the advice of a tax specialist can be invaluable in minimising overall liability and ultimately saving money from your tax bill every year.