The individual has until 11 December to appeal the decision and take the claim to the Court of Appeal or their identity will be revealed. The UK judicial system relies on open justice and all tax tribunals are conducted under these principles except in very exceptional circumstances where a taxpayer would be at risk or under threat if their identity were revealed.

When the taxpayer in this case realised that his identity would be revealed following a decision earlier this year, he settled his tax dispute with HMRC related to ‘certain tax deductions’ and went back to the Upper Tribunal claiming lifetime anonymity.

This was an affront to open justice and Times Media, News Group Newspapers, PA Media and Tax Policy Associates took the case to the Upper Tribunal, arguing that the identity of the anonymous taxpayer should be made public.