A Practitioner v Customs and Excise: VDT 12 Dec 2003

PROCEDURE – hearing in public or private – VAT Tribunals Rules 1986 r 24(1) – assessment to recover allegedly over-claimed input tax – VATA 1994 ss 25, 26, VAT Regs 1995, reg 29, Sixth Directive art 18 – Human Rights Convention arts 6 and 8 – appellant a sole practitioner solicitor – application for hearing of appeal in private -protection of client confidentiality – assertion of risk of damage to reputation – Civil Procedure Rules 1998 Part 39 – no sufficient reason for hearing in private – application refused
[2003] UKVAT V18459
England and Wales
CitedStorer v British Gas plc CA 25-Feb-2000
An industrial tribunal hearing conducted behind the locked doors of the chairman’s office was not held in public, even if, in fact, no member of the public was prevented from attending. The obligation to sit in public was fundamental, and the . .

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Updated: 08 February 2021; Ref: scu.221364