UT (Tax & Chancery) UT-2024-000010 - [2024] UKUT 00416 (TCC)

The Privacy Applications are dismissed for the reasons set out above.

A draft of this decision was circulated to the parties on 26 November 2024 in advance of publication. This was not simply for suggested corrections but also for proposed redactions in relation to any private matters relating to the Applicant’s health which are not required to be published in order for the Tribunal’s reasoning to be understood. The Tribunal has accepted the proposed redactions for the reasons given in the written submissions on behalf of the Applicant dated 6 December 2024 and made orders under Rule 14 that the information redacted not be published. The redactions appear in square closed brackets [] in the redacted published decision with an unredacted version provided to the parties.

Further, the Tribunal is prepared to consider any application by the Applicant to stay the effect of this decision on publication pending any application for permission to appeal.