Jurisdiction(s):
United Kingdom

UT (TCC) upholds open justice, sets aside FTT direction for private preliminary hearings; privacy/anonymity unsupported by evidence and disproportionate in HMRC v The Taxpayer

Published on: 15 January 2024

Published by a LexisNexis Tax expert

Legal News

Article summary

HMRC v The Taxpayer [2024] UKUT 12 (TCC)

The taxpayer appealed to the FTT against HMRC’s refusal to permit deductions for income tax. The deductions asserted were said to stem from arrangements already contested by HMRC and which were the focus of two other lead cases. He also asked the FTT to have his appeal heard in private and for the judgment to be anonymised. He contended that these steps were required to protect his private life, preserve the confidentiality of sensitive material and prevent prejudice to the interests of justice. The FTT directed that preliminary stages of the appeal would be held in private (Direction 3) and that, shortly before the substantive hearing, both parties should provide representations on whether the decision from that hearing ought to be published anonymously (Direction 4). There was some doubt as to whether Direction 4 also encompassed the question of the substantive hearing itself being conducted in private. HMRC appealed these directions to the UT on...

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