Third-party request to view skeleton arguments

KPMG applied to the First-tier Tribunal for copies of HMRC’s statement of case and both parties’ skeleton arguments. KPMG was not a party to the appeal. It sought the documents to understand HMRC’s arguments in this appeal saying these were relevant to a different case in which it was involved. Hastings Insurance Services and HMRC objected.

The tribunal said: ‘The inherent jurisdiction of a court or tribunal to allow a member of the public to have access to and inspect documents relating to proceedings in that court or tribunal is founded on the fundamental constitutional principle of open justice.’ The First-tier Tribunal rules did not permit this explicitly but rule 14 suggested that ‘absent an order prohibiting disclosure and subject to any other statutory restriction’ documents relating to proceedings could be published more widely. Further rule 32(1) stated that hearings should be held in public.