Taxpayer’s application for anonymity rejected

In September 2021 the First-tier Tribunal directed that preliminary proceedings on the taxpayer’s appeal against HMRC’s denial of unspecified tax deductions should be heard in private. On HMRC’s appeal the Upper Tribunal overturned that decision ([2024] UKUT 12 (TCC)) although that decision was anonymised pending further appeal.

The taxpayer applied to the Upper Tribunal for permission to appeal requesting a direction that broadly if the taxpayer withdrew the substantive appeal the Upper Tribunal proceedings would remain anonymous. The tribunal refused.

The taxpayer then applied to the tribunal for continued anonymity and notified the tribunal that they had withdrawn the substantive appeal.

HMRC opposed the application as did Times Media Ltd and News Group Newspapers Ltd PA Media and Tax Policy Associates Ltd.

The taxpayer said that if an application for anonymity was unsuccessful the taxpayer has a choice –...