The Upper Tribunal decision in HMRC v The Taxpayer illustrates the difficulties involved in obtaining privacy and/or anonymity orders in tax tribunal proceedings, when balanced against the principle of open justice. The UT set aside the FTT’s direction that preliminary proceedings in the taxpayer’s appeal be heard in private. The judgment confirms that while the hurdle for a successful privacy application is high due to the need to displace the presumption of open justice, it is not impossible, and it remains an option very much worth considering in the right circumstances.
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The Upper Tribunal decision in HMRC v The Taxpayer illustrates the difficulties involved in obtaining privacy and/or anonymity orders in tax tribunal proceedings, when balanced against the principle of open justice. The UT set aside the FTT’s direction that preliminary proceedings in the taxpayer’s appeal be heard in private. The judgment confirms that while the hurdle for a successful privacy application is high due to the need to displace the presumption of open justice, it is not impossible, and it remains an option very much worth considering in the right circumstances.
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:
