Frankie Dettori named as anonymous taxpayer
The proceedings in HMRC v The Taxpayer have finally concluded, with the UT lifting the anonymity direction over his identity.
The long-running proceedings began in 2021 when the FtT directed that all preliminary proceedings in relation to the taxpayer’s appeal be heard in private, without receiving any evidence from the taxpayer to justify such a direction.
HMRC appealed the direction to the Upper Tribunal, resulting in two further published decisions.
The first UT decision overturned the FtT’s privacy direction. The UT observed:
“The practical effect… has been that the taxpayer has been able to avoid the open justice principle for all preliminary proceedings for over two years, without any consideration being given to his reasons for seeking privacy or anonymity.”
The second UT decision determined that the taxpayer would not be allowed permanent anonymity. The taxpayer had tried to argue that he should be allowed to retain his privacy if he withdrew his substantive tax appeal. The UT disagreed, holding that:
“Seeking privacy or anonymity in relation to that appeal may create an additional risk of publicity as a practical matter, but, again, that is the applicant’s informed decision to bring the appeal, in a system where open justice is the norm.”
PA Media, Times Media Limited, Newsgroup Newspapers Limited and Tax Policy Associates Limited joined the last hearing as interested third parties.
The proceedings attracted substantial media coverage as a result of interest over the taxpayer’s identity.
The taxpayer was eventually revealed to be Frankie Dettori after confirming that he would not be seeking permission to appeal the anonymity decision to the Court of Appeal.
These decisions are an important reminder for advisers that clients will be highly unlikely to maintain anonymity at the tribunal. Any application should be made with strong supporting grounds and cogent evidence.
Links to some of the media coverage can be found here, here and here.
The UT decision overturning the FtT’s privacy direction is here.
The UT decision refusing the taxpayer’s application for permanent anonymity is here.
Hui Ling McCarthy KC and Barbara Belgrano represented HMRC in the Upper Tribunal.
