In HMRC v The Taxpayer and others [2024] UKUT 364 (TCC) (19 November) the UT rejected the taxpayer’s application for anonymity as no clear and cogent evidence justifying exclusion from the principles of open justice had been demonstrated. Unless appeal is made to the Court Appeal (CA) the decision should be republished without anonymisation on 11 December.
In September 2021 the FTT in an unpublished decision directed that preliminary proceedings on the taxpayer’s substantive appeal should be heard in private. This appeal concerned HMRC’s denial of certain tax deductions.
HMRC appealed this direction for anonymity ([2024] UKUT 12 (TCC)) and the UT overturned the FTT decision. It considered there had been material errors of law. This second decision was itself anonymised pending further appeal.
In April 2024 the taxpayer appealed to the UT against the January 2024 decision requesting a...
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In HMRC v The Taxpayer and others [2024] UKUT 364 (TCC) (19 November) the UT rejected the taxpayer’s application for anonymity as no clear and cogent evidence justifying exclusion from the principles of open justice had been demonstrated. Unless appeal is made to the Court Appeal (CA) the decision should be republished without anonymisation on 11 December.
In September 2021 the FTT in an unpublished decision directed that preliminary proceedings on the taxpayer’s substantive appeal should be heard in private. This appeal concerned HMRC’s denial of certain tax deductions.
HMRC appealed this direction for anonymity ([2024] UKUT 12 (TCC)) and the UT overturned the FTT decision. It considered there had been material errors of law. This second decision was itself anonymised pending further appeal.
In April 2024 the taxpayer appealed to the UT against the January 2024 decision requesting a...
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:
