Extent of legitimate interest in documents in a decided case

A barrister applied for disclosure of an email referred to in an earlier First-tier Tribunal decision with which he was not involved. The email concerned HMRC’s internal procedure for issuing penalties.

The barrister considered that legitimate interest should be construed broadly and was not confined to journalistic purposes. For example, it could include an interest in related litigation or his interest as a barrister practising frequently in the tribunal with a particular interest in the operation of the Taxes Management Act.

The First-tier Tribunal granted the application on the basis that the barrister, who practised frequently at the tribunal, had a legitimate interest in seeing the email. The judge said legitimate interest did not require a ‘direct personal or professional interest in the outcome of proceedings and that an interest in other related litigation, whether actual or in contemplation, is sufficient’.

The application was granted.

Issue: 4778 / Categories: Tax cases