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The secret taxpayer
Key points
- Court records can be easily accessed by anyone through a simple online search.
- The First-tier Tribunal has the power to direct that a hearing can be held in private and that participants should not be identified.
- The Upper Tribunal said it was necessary to have persuasive reasons to depart from the open justice presumption.
- The principle of open justice applies with equal force in the First-tier Tribunal as in other courts.
Most practitioners will be aware that it is possible for a taxpayer to seek an order preserving their privacy and confidentiality in a tax appeal. This is despite such applications being relatively unusual and the tribunal’s approach at times inconsistent. The recent Upper Tribunal decision in CRC v The Taxpayer [2024] UKUT 00012 (TC) has provided some important guidance on the correct approach.
Balancing act
Tax disputes can and often do touch on sensitive...
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