Despite strong arguments from HMRC about the expectation of ‘open justice’, the judge at the Upper Tribunal accepted that the ‘starting point in tax cases is that all hearings must be in public’ and ruled that the appeal hearing should be heard in private to ‘prevent prejudice to the interests of justice’ and to protect the taxpayer’s private or family life.

The application for anonymity was first heard in July 2021 when the First Tier Tribunal (FTT) refused the request to keep the taxpayer’s name secret in any rulings related to an appeal against the denial by HMRC of certain tax deductions he had claimed.

The taxpayer, who was represented by barrister Michael Firth KC, appealed on six grounds, arguing that the appeal should be heard in private, and any decision should be anonymous in any further proceeding.