ARTG8506 | Applications for Anonymity

A customer who has appealed to the First-tier Tribunal may make an application for anonymity under the Tribunal Rules.

The Tribunal may make an order prohibiting the disclosure or publication of documents or information relating to the proceedings (Rule 14 SI 2009/273) or an order that a hearing is to be held in private (Rule 32(2)).

As of December 2024, HMRC have committed that, in all cases, the department will consider asking the Tribunal or Court to serve a copy of any application for anonymity on the Press Association.

Litigators within HMRC’s Legal group should carefully consider the specific circumstances of each case and weigh the competing interests involved before taking this action, as it may not always be appropriate for HMRC to make such a request.

Anonymity orders background

The starting point for consideration of anonymity orders is open justice. The Supreme Court in A vs British Broadcasting Corporation (Scotland)[2014] UKSC25 examined the relationship between the principle of open justice and the need to protect the rights of individuals who may be harmed by disclosure of personal details.

Anonymity orders should only be granted where it is strictly necessary, and where proportionate on a case-by-case basis.

Common grounds for anonymity include:

• Protection of children

• Mental illness

• Protection of highly sensitive personal information, such as serious medical or mental health records.

• Protection of the interests of public order or national security

• Protection of a person’s right to respect for their private and family life (Art 8 of ECHR & Human Rights Act 1998);

• to avoid serious harm to the public interest; or because not to do so would prejudice the interests of justice.

• Safeguarding vulnerable individuals, such as whistleblowers, who may face retaliation or harm or those with low mental capacity.

Please see pages ARTG7550 and ARTG8500 for information on application to the Tribunal and case management powers.

Further information and advice can be sought from HMRC Legal Group