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Online tax tribunal hearings

15 September 2020 / John Messore
Issue: 4760 / Categories: Comment & Analysis
My day in virtual court

Key points

  • In principle members of the media or public can attend online tax tribunal hearings.
  • Participants must comply with the normal court rules.
  • Importance of adhering to IT requirements.
  • A second computer may be useful.
  • Third-party attendance was questioned and justified.

For many years if passing the law courts or following a particular case I have occasionally wandered into the court to listen to proceedings. During the Hoechst advance corporation tax case about 20 years ago I popped into a House of Lords case which was being heard in the Houses of Parliament in a beautiful oak-panelled room with glorious stained glass windows to hear five law lords spend two hours debating the meaning of the word ‘it’ in a particular piece of legislation. ‘It’ (excuse the pun) was fascinating.

I also sat in on the whole of Cheshire Employer and Skills Development Ltd...

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