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Aria Technology v HMRC

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In Aria Technology v HMRC [2018] UKUT 111 (10 April 2018) the UT denied the appellant its application for non-disclosure of the appeal document to a third party.

Aria had appealed to the UT against a decision of the FTT. Mr Corfield a reporter for The Register a technology and science news website (www.theregister.co.uk) had applied to the UT for copies of Aria’s notice of appeal the associated grounds of appeal and HMRC’s response. Aria had then applied under the UT Rules r 14 for the disclosure not to be made. This was the issue of this appeal.

The UT referred to Guardian News [2012] EWCA Civ 420 as authority for the proposition that ‘the open justice principle is a constitutional principle to be found not in a written text but in...

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