This week's opinion

‘It is of fundamental importance that justice should not only be done but also manifestly and undoubtedly be seen to be done.’ This is a basic principle of our legal system. A couple of recent tribunal decisions have examined how the rule operates in tax appeal hearings and also with the related matter of anonymised reporting of cases.

In Mr D (TC5575) the appellant was a media celebrity. HMRC had challenged his claim for tax relief for the cost of defamation proceedings he had taken against his wife. Mr D wanted to have a hearing in private so that ‘paparazzitype attention could be avoided’. He also wanted any report of his appeal to be anonymised. The tribunal in a preliminary hearing rejected both arguments saying there were no compelling circumstances to depart from the principle of open justice. However Mr D is not named in case...