Risk of harm to mental health

The taxpayer applied for a private hearing and anonymisation. The grounds were that there would otherwise be a risk of financial harm and a serious risk to their mental health. It is worth noting that HMRC’s position on the application was neutral.

The First-tier Tribunal looked first at the taxpayer’s health noting that they had experienced episodes of psychosis depression and anxiety. The first episode had been triggered by workplace stress and represented what the taxpayer considered to be the foundation for the discriminatory treatment that they considered they experienced from their employer. The taxpayer was later diagnosed with bipolar disorder. The prospect of a public hearing had caused the taxpayer increased anxiety although the taxpayer's psychiatrist confirmed they were under medication for this. 

The First-tier Tribunal said the starting point was that the hearing must be held in public subject to the exceptions in...