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 good reason to convince the tribunal to anonymise a decision.
The issue of anonymity has been considered in several cases. In general, the taxpayer’s wish to conceal their private affairs from others is unlikely to be a sufficient reason. The balance between privacy and the public interest will need to be addressed. In Revenue and Customs v Banerjee [2009] EWHC 1229 (Ch), a judge commented: “…in my judgment it will only be in truly exceptional circumstances that a taxpayer's rights to privacy and confidentiality could properly prevail in the balancing exercise that the court has to perform.”
For example, being a public figure does not of itself warrant anonymity. Cases involving celebrities have included the radio and TV presenter Chris Moyles, singer and TV personality Peter Andre, and the well-known actor Martin Clunes.
Health or safety worries
Concerns about the health or safety of taxpayers or their families may constitute sufficient grounds for anonymity. For example, in LD v Revenue and Customs [2019] UKFTT 526 (TC), the taxpayer was an entertainer on an adult TV channel. It was considered in the best interests of her children not to allow them to be identified.
The potential threat to a person’s health if a tribunal case was publicised has been considered in several cases. For example, anonymity was ordered in a case where the taxpayer was a paranoid schizophrenic (The Appellant v Revenue and Customs [2016] UKFTT 839 (TC)). However, applications for anonymity on health grounds do not guarantee success. For example, in JK v Revenue and Customs [2019] UKFTT 411 (TC), the taxpayer argued (among other things) that publication of details about his mental health might cause reputational damage to his business. However, the tribunal noted that he was still able to run a successful business and refused his application.
Conversely, in L v Revenue and Customs [2024] UKFTT 401 (TC)] the taxpayer had previously suffered a psychotic episode and prolonged depression and anxiety. During periods when the appellant was unwell, the risk of suicide was considered high. A formal diagnosis of bipolar disorder had been given. The prospect of a public tax appeal hearing had caused the taxpayer increased anxiety. The FTT accepted that the taxpayer was at serious risk of harm to health and possibly even life, so their application for a private hearing and anonymity was allowed.
Practical tip
If making an application for anonymity, The First-tier Tribunal Tax Chamber Explanatory Leaflet [T243] entitled ‘At your hearing’ advises that taxpayers (or advisers) seeking to have a tax case heard in private should write as soon as possible to the First-tier Tribunal Tax Chamber, explaining the reasons why.
