JK v HMRC

In JK v HMRC [2019] UKFTT 411 (27 June 2019) the FTT found that the appellant’s ADHD did not justify the anonymisation of its decision.

The appellant had made an application for the case to be heard ‘anonymously on the advice of the appellant’s police safeguarding team’ and the tribunal had been provided with a copy of a psychiatric report.

The grounds for the appellant’s application for anonymity were closely linked to his grounds for seeking permission to appeal out of time; he had a life-long mental disorder and in particular hyperkinetic disorder more commonly referred to as attention deficit hyperactivity disorder (ADHD).

The FTT observed that the anonymisation of decisions concerning underage or insane litigants may in part be aimed at ensuring that they are not discouraged from litigation but it is also justified by the notion that actions taken as children or while insane should not...

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