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Decision Number: TC 05575
Appellant: Peter Andrea
Respondent: The Commissioners For Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Dr Heidi POON
Date Of Decision: 24/03/2017
Main Category: PROCEDURE
Main Subcategory: Hearings in private
Notes: 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
Decision(s) to Download: TC05575.pdf TC05575.pdf