Hugh Gunson and Karin Mouhon write for Tax Journal on a recent Upper Tribunal decision - HMRC v The Taxpayer
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 Upper Tribunal 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.
Hugh Gunson, Partner and Karin Mouhon, Trainee Solicitor analyse the judgment for Tax Journal.
Read the full piece in Tax Journal here.
