The principle of open justice is the overarching theme in this review by Adam Craggs and Harry Smith (RPC).
The overarching theme of this quarterly review is the principle of open justice. On two sides of the same coin we consider: (1) recent developments relevant to taxpayers who wish to retain their anonymity when appealing matters to the tax tribunals; and (2) two cases dealing with applications by non-parties to the First-tier Tribunal (FTT) to obtain information relating to other taxpayers’ appeals. We also discuss a recent decision of the FTT that relates to the provisions in TCGA 1992 ss 103KA–103KH (and the transitional provision at F(No. 2)A 2015 s 43(2)) dealing with the taxation of carried interest as it appears likely that the direction of travel is for such challenges to become more common.
Open justice 1: anonymity and privacy
The starting point in both civil and...
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The principle of open justice is the overarching theme in this review by Adam Craggs and Harry Smith (RPC).
The overarching theme of this quarterly review is the principle of open justice. On two sides of the same coin we consider: (1) recent developments relevant to taxpayers who wish to retain their anonymity when appealing matters to the tax tribunals; and (2) two cases dealing with applications by non-parties to the First-tier Tribunal (FTT) to obtain information relating to other taxpayers’ appeals. We also discuss a recent decision of the FTT that relates to the provisions in TCGA 1992 ss 103KA–103KH (and the transitional provision at F(No. 2)A 2015 s 43(2)) dealing with the taxation of carried interest as it appears likely that the direction of travel is for such challenges to become more common.
Open justice 1: anonymity and privacy
The starting point in both civil and...
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:
