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...