AH1785 - Special Commissioners: The Hearing: Hearings in public

Special Commissioners' hearings are open to the public subject to certain exceptions. See Reg 15 Special Commissioners Regulations & SpC 397 Red Discretionary Trustees and/or Businessman v HMIT SpC 374

Direction by tribunal for private hearing

The tribunal can direct that all or part of a hearing shall be in private:

• on an application by all the parties by notice to the Clerk
• on an application by any party by notice to the Clerk
• on the tribunal's own initiative,

if in each case, it is satisfied that a hearing in private is necessary

• in the interests of morals, public order, national security, juveniles or the protection of the private life of the party, or
• because it considers that publicity would prejudice the interests of justice.

The tribunal has the final decision as to whether a hearing is in public or private but it is required to consult the other party, if an application for a private hearing is made by only one party to the appeal, or all parties, if acting on its own initiative, before making a direction.

Application for private hearing

You should take the following action regarding hearings:-

1. As a general rule, you should raise no objection where a taxpayer applies for a private hearing. Where you are made aware in advance of the hearing that the taxpayer intends to apply for a private hearing and, exceptionally, you are of the view that a public hearing is desirable you should contact Central Policy:Tax Administration Policy for advice. If the application is made only at the hearing itself you do not raise any objection to the application.
2. Similarly, if you consider it is necessary to express a view where the Commissioners are considering making a direction of their own motion that a hearing shall be in private, you should contact Central Policy:Tax Administration Policy for advice if possible.
3. As a general rule, HMRC will not take the initiative to seek a private hearing. Where, in the wholly unusual circumstances of a particular case, you think a private hearing is necessary in whole or in part you should consult Central Policy:Tax Administration Policy As a general rule, if you are approached by a taxpayer to make a joint application to the Commissioners for a private hearing you should decline but unless the circumstances are exceptional explain that HMRC will raise no objection to his/her application. If the circumstances are exceptional contact Central Policy:Tax Administration Policy if necessary.

There is no requirement for an application for a private hearing to be made in advance so many applications may only be made at the start of a hearing.

Press Interest

If you are approached by a journalist who attends a Commissioners' hearing, if asked, you should give your name and that you are an HMRC official. But if asked for any further comment or information you should refer the journalist to the HMRC Press Office on 020 7438 6692/6706. It is HMRC policy that all media contact is through the Press Office.

Advising Taxpayers about Public Hearings

Where, in a particular case, it becomes clear that a hearing before the Commissioners will be necessary you should take the initiative to advise the taxpayer that hearings before the Commissioners are generally in public but that an application may be made to them for a private hearing. You should do this in a neutral way that stresses the taxpayer's rights of appeal and be very careful not to make a hearing in public sound threatening.

Ex Parte Hearings

We take the view that the new requirements for public hearings do not apply to ex parte hearings for, for example, permission to issue a Section 20 TMA Notice or applications under Section 93(3) TMA for a direction for daily penalties. This is because they are not proceedings to which the Commissioners' regulations apply being preliminary, administrative procedures.

However, in the case of penalties, the requirement for a public hearing would apply to any subsequent hearing by the Commissioners of an appeal against the penalty imposed as a result of the direction.