Mark McLaughlin looks at when taxpayers can claim anonymity in appeal hearings before the tribunal.
It is sometimes necessary for taxpayers to take disputes with HM Revenue and Customs to the First-tier Tribunal (FTT). Hearings before the FTT are generally held in public.
Private hearings
However, the FTT may direct that a hearing be held in private in certain circumstances, such as in the interests of public order or national security, or to protect a person's right to respect for their private and family life (Tribunal Rules, SI 2009/273, reg 32).
The Tribunal Rules also provide for remote tribunal hearings and their recording in certain situations.
Anonymised decisions
In addition, the Tribunal Rules allow for decisions to be anonymised. However, the taxpayer will probably need a
