D v Revenue and Customs: FTTTx 22 Dec 2016

FTTTx (Procedure : Hearings In Private) PROCEDURE – application for hearing in private – rule 32 of Tribunal Rules – celebrity status of the appellant – deductibility of expenses against income – principle of open justice – whether the test of necessity for derogation met – whether anonymity strictly necessary – whether confidentiality of information at risk of breach – whether right to privacy infringed – Convention rights under Articles 6, 8 and 10 – Human Rights Act 1998 – proportionality – alternative measures under rule 14 and s 4(2) of the Contempt of Court Act 1981 – application refused

Citations:

[2017] UKFTT 850 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management, Human Rights

Updated: 29 January 2022; Ref: scu.573980