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Official guidance
Appeals reviews and tribunals guidance

ARTG8900 · First-tier and Upper Tribunals: Outcome of the tribunal proceedings: contents page

  • ARTG8910 · First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Tribunal decisions
  • ARTG8930 · First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Tax payable or repayable following the tribunals decision
  • ARTG8940 · First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Options following the tribunals decision
  • ARTG8950 · First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Action following the tribunal decision
  • ARTG8960 · First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Putting right clerical slips and accidental errors
  • ARTG8970 · First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Asking the tribunal to set aside its decision
  • ARTG8980 · First-tier and Upper Tribunals: Outcome of the tribunal proceedings: HMRC accept tribunal decision
  • ARTG8990 · First-tier and Upper Tribunals: Outcome of the tribunal proceedings: HMRC does not accept the decision of the tribunal
  • ARTG9000 · First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Customer does not accept the decision of the tribunal
  • ARTG9010 · First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Tribunal review of its decision
  • ARTG9020 · First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Appeal to the Upper Tribunal or relevant appellate court
  • ARTG9030 · First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Publication of the decision
  • ARTG9040 · First tier and Upper Tribunals: Outcome of the tribunal: Groups of related cases: Finalising cases
  • ARTG9060 · First - tier and Upper Tribunals: Outcome of the tribunal: Groups of related cases: Further Appeals
  1. First-tier and Upper Tribunals: Outcome of the tribunal proceedings: contents page
  2. First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Publication of the decision

ARTG9030 | First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Publication of the decision

From HM Revenue & Customs · Appeals reviews and tribunals guidance

The tribunal may publish a decision or the reasons for a decision. It may also send notice of a decision or the reasons for it to any person.

If all or part of the hearing was held in private, the tribunal must, as far as is practicable, make sure that any published report of the decision does not disclose information that was referred to only in the part of the hearing held in private.

Nor must it disclose information that enables identification of a person whose affairs were dealt with in the part of the hearing held in private.

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