HMRC have updated their internal guidance on tribunal anonymity applications suggesting that orders should only be granted where ‘strictly necessary’ and ‘where proportionate on a case-by-case basis’. The guidance set out in HMRC’s Appeals Reviews and Tribunals Guidance Manual at ARTG8506 also notes that HMRC have committed ‘that in all cases the department will consider asking the Tribunal or Court to serve a copy of any application for anonymity on the Press Association’. Thus HMRC seem to confirm that (a) the principle of open justice is paramount and (b) the press should have opportunity to challenge applications.
Anonymity applications have featured in several otherwise high-profile cases before the tribunals in recent years. From actors wanting to protect their identity where the tax point in question revolved around sensitive personal details (Clunes v HMRC [2017] UKFTT 204 (TC) – also worth noting this was...
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HMRC have updated their internal guidance on tribunal anonymity applications suggesting that orders should only be granted where ‘strictly necessary’ and ‘where proportionate on a case-by-case basis’. The guidance set out in HMRC’s Appeals Reviews and Tribunals Guidance Manual at ARTG8506 also notes that HMRC have committed ‘that in all cases the department will consider asking the Tribunal or Court to serve a copy of any application for anonymity on the Press Association’. Thus HMRC seem to confirm that (a) the principle of open justice is paramount and (b) the press should have opportunity to challenge applications.
Anonymity applications have featured in several otherwise high-profile cases before the tribunals in recent years. From actors wanting to protect their identity where the tax point in question revolved around sensitive personal details (Clunes v HMRC [2017] UKFTT 204 (TC) – also worth noting this was...
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