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First-tier Tribunal (Tax Chamber) grants anonymity and private hearing on serious health risk grounds—rare exception to open justice; Rule 32 engaged: privacy, interests of justice and confidentiality

Published on: 28 May 2024

Published by a LexisNexis Tax expert
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L v HMRC [2024] UKFTT 401 (TC)

The taxpayer sought a hearing in private and anonymisation on two main grounds. The first concerned a substantial threat to her health. She had bipolar disorder and had gone through repeated episodes of psychosis, depression and anxiety. Her earliest episode, precipitated by workplace stress, was, in her view, the foundation for the discriminatory treatment she considered she had received from her employer. The prospect of a public hearing intensified her anxiety, and her psychiatrist’s opinion was that compelling her to face the pressures of a public forum created a high risk of relapse. These matters were central to her request. As its starting point, the FTT turned to Rule 32 of the Tribunal Rules, the provision that mandates that all hearings be held in...

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