Third party notice hearing should be held in private

In 2014 HMRC opened enquiries into the returns of three companies. In 2017 the companies applied to the First-tier Tribunal for a closure notice and a date was fixed for the hearing of the applications. Meanwhile HMRC decided it needed information on the financial position of 17 individuals including directors and shareholders of the companies and applied to the First-tier Tribunal for approval to issue third party notices (FA 2008 Sch 36). The taxpayers requested that the Sch 36 applications be determined at an inter partes oral hearing at which they would have advance notice of HMRC’s case. The First-tier Tribunal refused on the ground that it had no power to make such a direction. The Upper Tribunal did not agree the tribunal had no power but held that the hearing should be heard in private.

The taxpayers appealed.

Lord Justice Singh in the...