When considering whether to bring an appeal before the tribunals, reputational risk and taxpayer confidentiality are likely to be in the forefront of taxpayers’ minds. These risks may be mitigated by obtaining a direction for the taxpayer’s identity to remain anonymous, for hearings to be held in private or for sensitive information to be redacted from the judgment. Although recent cases such as Murray Group Holdings Ltd and Sir Alexander Fraser Morrison suggest that the threshold for obtaining such a direction is high, well-advised taxpayers may be able to successfully do so where compelling circumstances can be proved.
