This applies with effect from 31 December 2002 and prescribes
that Hearings will be in public unless the Tribunal directs
otherwise. Please be aware that it is possible for the Press to
attend Commissioners' Hearings.
Some care needs to be taken with the presence of the Inland
Revenue. It is important that the Crown is not seen to be 'mob
handed'. In an important contentious case one Inspector will
normally act as advocate and another as assistant/note taker. Any
other Inspectors present should normally only be witnesses. If it
is thought desirable to bring along a trainee, they should sit well
away from the proceedings. Again, it is wise to mention this to the
Clerk before the Hearing.
The Hearing in public is to enable compliance with Article 6
of the Human Rights Act 1996. This is balanced with the right to
privacy at Article 8. There is an interesting discussion about this
balance at
SpC423 - Sharifee and Others (trading as Café Flutist)
versus Kenneth Charles Wood, HM Inspector of Taxes. In
this case evidence was given, during the course of the Hearing, of
the financial affairs of persons who were not party to the appeal.
In order to protect their anonymity, part of the Hearing was held
in private to enable the decision to be anonymised - see the
Special Commissioners Regulations (Regulation 15 Statutory
Instrument 1811 of 1994) for this.
