Confidentiality and privacy in tax cases has always been important, as people seek to shelter their financial affairs from public scrutiny. The recent media interest in tax, especially tax avoidance, has increased the focus on privacy and confidentiality in tax tribunal cases. The starting point in tax cases is that hearings must be in public, but exceptions may be made in certain circumstances. The FTT or the UT may make an order prohibiting the disclosure or publication of documents, information, or any matter that can lead the public to identify any person who the tribunal has decided should not be identified, and there is also power to anonymise or part-anonymise information in a decision notice.
