This is the second decision in a few months where a First Tier Tribunal has agreed to a request for anonymity, with the identity of the appellant withheld from the public domain.

The taxpayer, called L, took the request to the FTT last month and has just received confirmation that her identity can be withheld due to her serious mental health concerns as she has bipolar disorder. The ruling also stated that ‘during periods when the appellant is unwell the risk of suicide is high’.

The FTT appeal relates to a dispute with HMRC over the tax treatment of a settlement agreement with L’s former employer in the financial services sector following a claim for discrimination.

Tribunal Judge Amanda Brown ruled: ‘I have accepted that the appellant is at serious risk of harm to health.