A new Finance Act and several recent tribunal decisions are reviewed by
Clare Wilson and Edward Reed (Macfarlanes).
The principle of open justice and its limitations
A number of recent decisions by the FTT have considered the principle of open justice and how this is balanced against any risk of harm which might result from its application.
In L v HMRC [2024] UKFTT 401 (TC) the taxpayer applied for the hearing of their appeal to be held in private and for the substantive decision to be anonymised. The starting point was Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 rule 32 which provides that all hearings must be held in public subject to the tribunal’s power to direct that all or part of the hearing shall be held in private if this is justified on at least one out of five...
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A new Finance Act and several recent tribunal decisions are reviewed by
Clare Wilson and Edward Reed (Macfarlanes).
The principle of open justice and its limitations
A number of recent decisions by the FTT have considered the principle of open justice and how this is balanced against any risk of harm which might result from its application.
In L v HMRC [2024] UKFTT 401 (TC) the taxpayer applied for the hearing of their appeal to be held in private and for the substantive decision to be anonymised. The starting point was Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 rule 32 which provides that all hearings must be held in public subject to the tribunal’s power to direct that all or part of the hearing shall be held in private if this is justified on at least one out of five...
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:
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