Anne Redston (Temple Tax Chambers) and Sabina Margulies (Lexis®PSLTax) examine the law and practice surrounding this topic.
The presumption of public hearings at the FTT
The starting point in tax cases is that hearings must be in public (rule 32(1)of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 (‘the FTT rules’)). This is consistent with article 6 of the Human Rights Convention that ‘in the determination of his civil rights and obligations … everyone is entitled to a fair and public hearing.’
Lord Reed giving the judgment of the Supreme Court in A v BBC (Scotland) [2014] UKSC 25 at para 23 with which all other judges agreed said that: ‘It is a general principle of our constitutional law that justice is administered by the courts in public and is therefore open to...
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Anne Redston (Temple Tax Chambers) and Sabina Margulies (Lexis®PSLTax) examine the law and practice surrounding this topic.
The presumption of public hearings at the FTT
The starting point in tax cases is that hearings must be in public (rule 32(1)of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 (‘the FTT rules’)). This is consistent with article 6 of the Human Rights Convention that ‘in the determination of his civil rights and obligations … everyone is entitled to a fair and public hearing.’
Lord Reed giving the judgment of the Supreme Court in A v BBC (Scotland) [2014] UKSC 25 at para 23 with which all other judges agreed said that: ‘It is a general principle of our constitutional law that justice is administered by the courts in public and is therefore open to...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
