Suzie Moore takes as her jumping-off point the case of Mr A and his application for a hearing in private
Mr A: application for hearing in private
In this case ([2012] UKFTT 541 (TC)) Mr A a well-known broadcaster applied to the First-tier Tribunal (FTT) for a direction that his tax appeal should be heard in private and the resulting decision be published if at all in anonymised form. Mr A had appealed against an amendment made to his tax return by HMRC in which HMRC had taken the view that the marketed tax avoidance scheme in which Mr A had been involved did not achieve its purpose of generating a tax loss unmatched by an economic loss which the taxpayer could have set off against this income for the year so as to reduce the tax payable.
The Tribunal Judge ...
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Suzie Moore takes as her jumping-off point the case of Mr A and his application for a hearing in private
Mr A: application for hearing in private
In this case ([2012] UKFTT 541 (TC)) Mr A a well-known broadcaster applied to the First-tier Tribunal (FTT) for a direction that his tax appeal should be heard in private and the resulting decision be published if at all in anonymised form. Mr A had appealed against an amendment made to his tax return by HMRC in which HMRC had taken the view that the marketed tax avoidance scheme in which Mr A had been involved did not achieve its purpose of generating a tax loss unmatched by an economic loss which the taxpayer could have set off against this income for the year so as to reduce the tax payable.
The Tribunal Judge ...
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