Jurisdiction(s):
United Kingdom

HMRC v The Taxpayer: UT (TCC) rejects permanent anonymity; withdrawing appeal does not preserve it; open justice prevails over Article 8; disclosure limited

Published on: 27 November 2024

Published by a LexisNexis Tax expert

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Article summary

HMRC v The Taxpayer and others [2024] UKUT 364 (TCC)

Absent any appeal to the Court of Appeal, the decision will be republished without anonymisation on 11 December 2024. In September 2021, the First-tier Tax Tribunal (FTT), by way of an unpublished ruling, ordered that preliminary steps on the taxpayer’s substantive appeal be conducted in private. That appeal related to HMRC’s refusal of certain tax deductions, and HMRC challenged that privacy direction. In January 2024, the UT set aside the FTT’s order (HMRC v The Taxpayer [2024] UKUT 12 (TCC)), concluding there were material errors of law. That subsequent ruling was itself anonymised while any further appeal was in prospect. In April 2024, the taxpayer appealed to the UT against the January 2024 decision, seeking a direction that, if the taxpayer’s bid for anonymity were refused, the taxpayer’s earlier appeals should nonetheless remain anonymised. Anonymisation of the earlier decisions should be allowed where the substantive appeal against the underlying tax issues was withdrawn within three months of the date of the...

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