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

As for the GP Letters, whilst the Applicant’s GP is a qualified medical professional and therefore might be able to comment on the Applicant’s mental health, the evidence relied upon falls short of providing a basis for privacy. The First GP Letter states only that the Applicant was “currently on medications” and “accessing counselling” [HB/22/300]. It did not set out any evidence of a connection between the Authority’s investigation (or publication of the Decision Notices) and harm to the Applicant’s mental health. The Second GP Letter does not advance matters, it merely states that: (i) the Applicant initially presented with symptoms of “stress and low mood” in June 2017, for which she was prescribed an antidepressant; and (ii) in March 2020 and again in January 2024, the antidepressant dose was increased [HB/23/301]. This is not cogent evidence justifying privacy.

Further, the Second GP Letter does not record any reasons (whether as communicated by the Applicant to her GP or at all) for the Applicant’s “symptoms of stress and low mood”, nor for the increased doses of prescribed antidepressant. It is therefore not evidence of any link between the Applicant’s antidepressant use and the Authority’s investigation or the present proceedings let alone the effect of publication of the relevant information.