Privacy direction overturned in CRC v The Taxpayer

Most practitioners will be aware that it is possible for a taxpayer to seek an order preserving their privacy and confidentiality in a tax appeal. This is despite such applications being relatively unusual and the tribunal’s approach at times inconsistent. The recent Upper Tribunal decision in CRC v The Taxpayer [2024] UKUT 00012 (TC) has provided some important guidance on the correct approach.

Balancing act

Tax disputes can and often do touch on sensitive issues around the taxpayer’s business affairs finances relationships and lifestyle. The anxiety this can cause taxpayers is nothing new. Modern litigants are however confronted with much greater access to court records online through the tribunal website and the free databases provided by BAILII and the National Archives. These are immediately accessible to family friends prospective employers and other interested (or curious) parties through a simple online search....