Application for hearing to be anonymous

The taxpayer wished to make a late appeal against assessments for the years 2003-04 to 2009-10. He applied to have their appeal to be heard anonymously. This was on the advice of his ‘police safeguarding team’.

The First-tier Tribunal noted that the grounds for the application for anonymity were similar to those for seeking permission to appeal out of time. He had a life-long mental disorder in particular hyperkinetic disorder more commonly referred to as attention deficit hyperactivity disorder.

The judge said although HMRC may not object to anonymising the decision there may be objections from the public at large. Justice must not only be done but must be seen to be done.

It was usual to anonymise people with some mental illnesses but whether this protection should extend to minor mental illness or personality disorders would depend on the facts. In this case the taxpayer had...