Equity Advisory Ltd and another v HMRC

In Equity Advisory Ltd and another v HMRC [2024] UKFTT 784 (TC) (29 August) the FTT dismissed a third party’s application for the redaction of certain information in the tribunal’s published decision in the underlying substantive appeal. 

A third party to a substantive appeal made an application to have certain information redacted in the (yet to be published) decision in that substantive appeal. The third party was a bank and part of the circumstances surrounding the substantive appeal concerned a payment being made by the bank in settlement of a claim brought against it. The bank applied to the FTT for an order that the eventual decision be redacted to remove the identity of the bank the amount of the settlement payment and any information likely to allow members of the public to identify the bank or the amount of the settlement payment...