THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v THE TAXPAYER [2024] UKUT 00012 (TCC)

JurisdictionUK Non-devolved
JudgeMrs Justice Bacon & Judge Thomas Scott
CourtUpper Tribunal (Tax and Chancery Chamber)
Published date11 January 2024
Neutral Citation: [2024] UKUT 00012 (TCC) Case Number: UT/2022/000070
UPPER TRIBUNAL
(Tax and Chancery Chamber) The Royal Courts of Justice, Rolls Building, London
INCOME TAX case management direction that “preliminary proceedings in this matter shall
be heard in private” – whether direction justified in order to prevent prejudice to the interests
of justice appeal allowed
Heard on: 21 November 2023
Judgment date: 10 January 2024
Before
MRS JUSTICE BACON
JUDGE THOMAS SCOTT
Between
THE COMMISSIONERS FOR HIS MAJESTY’S
REVENUE AND CUSTOMS Appellants
and
THE TAXPAYER Respondent
Representation:
For the Appellants: Hui Ling McCarthy KC and Barbara Belgrano, instructed by the
General Counsel and Solicitor to His Majesty’s Revenue and Customs
For the Respondent: Michael Firth, instructed by Morr & Co LLP

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