As reported last month (Tax Journal 29 November) the Upper Tribunal had rejected a taxpayer’s application for anonymity in a case involving failed tax avoidance arrangements (HMRC v The Taxpayer and others [2024] UKUT 364 (TCC)).
An unredacted version of that decision has now been published as HMRC v Lanfranco Dettori.
The initial FTT appeal was to have been held in private but HMRC objected and the UT then overturned that privacy direction. Anonymity had been maintained by the courts pending any further appeal to the Court of Appeal. Mr Dettori had then withdrawn his substantive appeal to the FTT and sought the UT’s agreement to preserve his anonymity. This was again objected to by HMRC and certain other interested parties. Had Mr Dettori not appealed in the first place his identify would never have been revealed.
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As reported last month (Tax Journal 29 November) the Upper Tribunal had rejected a taxpayer’s application for anonymity in a case involving failed tax avoidance arrangements (HMRC v The Taxpayer and others [2024] UKUT 364 (TCC)).
An unredacted version of that decision has now been published as HMRC v Lanfranco Dettori.
The initial FTT appeal was to have been held in private but HMRC objected and the UT then overturned that privacy direction. Anonymity had been maintained by the courts pending any further appeal to the Court of Appeal. Mr Dettori had then withdrawn his substantive appeal to the FTT and sought the UT’s agreement to preserve his anonymity. This was again objected to by HMRC and certain other interested parties. Had Mr Dettori not appealed in the first place his identify would never have been revealed.
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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