Commentary

I11.332B Hearings in public or private

IHT, trusts and estates

I11.332B Hearings in public or private

I11.332B Hearings in public or private

All hearings will be held in public unless the Tribunal gives a direction that all or part will be held in private1. (This includes directions hearings, which under the previous system were held in private unless the Tribunal directed otherwise). Either the appellant or HMRC can ask for a hearing to be held in private, but the Tribunal will give a direction to this effect only if it considers that restricting access is justified:2

  1.  

    •     in the interests of public order or national security

  2.  

    •     to protect a person's right to privacy

  3.  

    •     to

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