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 the common law’ and noted that the UT has the same rights as the High Court (under the Tribunals, Courts and Enforcement Act 2007 s 25). The UT added that although the Civil Procedure Rules (CPR) do not apply to proceedings in the UT, they do provide ‘helpful guidance’ (BPP Holdings [2017] UKSC 55). The UT observed that there is no equivalent to CPR 5.4C in the UT Rules, but that there is also nothing that prohibits the UT from allowing a person who is not a party to the proceedings to have access to documents that have been filed and are in the UT records.
The UT concluded that it has ‘an inherent power to grant a third party access to any documents relating to proceedings that are held in the UT records and has a duty under common law to do so in response to a request by an applicant unless the UT considers, on its own motion or on application by one or more of the parties, that any documents or information in them should not be disclosed to other persons.’
It found that Aria had not demonstrated that allowing the Register access to the appeal documents would lead to unfairness or cause Aria harm. In particular, the UT did not accept that Aria’s bank and suppliers were likely to withhold payments or restrict credit because Aria was engaged in an appeal in the UT.
Why it matters: The UT observed: ‘It is clear from Guardian News (see above) and the cases cited in it that there is a strong presumption, founded on the open justice principle, that non-parties should be allowed access to documents relating to proceedings that are held in the UT records. That presumption is particularly strong where access is sought for a proper journalistic purpose.’ Aria failed in its attempt to rebut this strong presumption.
Also reported this week:
HMRC v S West - Had there been a wilful failure to deduct under PAYE?
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 the common law’ and noted that the UT has the same rights as the High Court (under the Tribunals, Courts and Enforcement Act 2007 s 25). The UT added that although the Civil Procedure Rules (CPR) do not apply to proceedings in the UT, they do provide ‘helpful guidance’ (BPP Holdings [2017] UKSC 55). The UT observed that there is no equivalent to CPR 5.4C in the UT Rules, but that there is also nothing that prohibits the UT from allowing a person who is not a party to the proceedings to have access to documents that have been filed and are in the UT records.
The UT concluded that it has ‘an inherent power to grant a third party access to any documents relating to proceedings that are held in the UT records and has a duty under common law to do so in response to a request by an applicant unless the UT considers, on its own motion or on application by one or more of the parties, that any documents or information in them should not be disclosed to other persons.’
It found that Aria had not demonstrated that allowing the Register access to the appeal documents would lead to unfairness or cause Aria harm. In particular, the UT did not accept that Aria’s bank and suppliers were likely to withhold payments or restrict credit because Aria was engaged in an appeal in the UT.
Why it matters: The UT observed: ‘It is clear from Guardian News (see above) and the cases cited in it that there is a strong presumption, founded on the open justice principle, that non-parties should be allowed access to documents relating to proceedings that are held in the UT records. That presumption is particularly strong where access is sought for a proper journalistic purpose.’ Aria failed in its attempt to rebut this strong presumption.
Also reported this week:
HMRC v S West - Had there been a wilful failure to deduct under PAYE?
