On 13th April, Out-Law reported that a journalist should generally be entitled to obtain copies of documentation lodged with the tribunal as part of a tax appeal, including the grounds of appeal and the response of HMRC, the Upper Tribunal (UT) has ruled.  The judge said that the common law principle of ‘open justice’ was applicable to all courts and tribunals, and required the documentation sought by journalist Gareth Corfield to be disclosed unless there was a good reason not to do so.  In this case, the taxpayer was unable to show that the access sought “would lead to any unfairness or is likely to cause … real harm”.

Author: raytodd2017

Chartered Legal Executive and former senior manager with Isle of Man Customs and Excise, where I was (amongst other things) Sanctions Officer (for UN/EU sanctions), Export Licensing Officer and Manager of the Legal-Library & Collectorate Support Section

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