Hugh Gunson (Charles Russell Speechlys) examines when it is possible to obtain privacy and/or anonymity orders in tax tribunal proceedings in light of a recent Upper Tribunal decision.
The recent Upper Tribunal (UT) decision in HMRC v The Taxpayer [2024] UKUT 12 (TCC) provides valuable insight into the treatment of applications for privacy and/or anonymity in tax tribunal appeals. Such applications are relatively uncommon in practice and involve the tribunal weighing a taxpayer’s desire for privacy against the overriding principle of open justice in court hearings. Here the UT considered whether it could overturn a case management direction of the First-tier Tribunal (FTT) which allowed for the preliminary proceedings of the case to be heard in private.
Background
The case related to an appeal from an individual taxpayer against HMRC’s decision to disallow certain deductions for income tax purposes. Following an application by the taxpayer the FTT...
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Hugh Gunson (Charles Russell Speechlys) examines when it is possible to obtain privacy and/or anonymity orders in tax tribunal proceedings in light of a recent Upper Tribunal decision.
The recent Upper Tribunal (UT) decision in HMRC v The Taxpayer [2024] UKUT 12 (TCC) provides valuable insight into the treatment of applications for privacy and/or anonymity in tax tribunal appeals. Such applications are relatively uncommon in practice and involve the tribunal weighing a taxpayer’s desire for privacy against the overriding principle of open justice in court hearings. Here the UT considered whether it could overturn a case management direction of the First-tier Tribunal (FTT) which allowed for the preliminary proceedings of the case to be heard in private.
Background
The case related to an appeal from an individual taxpayer against HMRC’s decision to disallow certain deductions for income tax purposes. Following an application by the taxpayer the FTT...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
