Upper Tribunal allows journalist access to grounds of appeal (Aria Technology v HMRC)

Table of contents

• What are the practical implications of this case?
• What was the background?
• What did the court decide?
• Case details

Article summary

Tax analysis: The Upper Tribunal (UT) has allowed a journalist access to a taxpayer’s grounds of appeal and HMRC’s response to it in advance of the hearing of an appeal on the basis of the common law principle of open justice and the UT rules, supported by rule 5.4 of the Civil Procedure Rules.