949Y Public hearings

Summary

Section 949Y contains provisions relating to whether a hearing, or part of a hearing, is to be held in public or private. By default, all hearings are to be held in public, subject to certain conditions. A hearing must be held in private at the request of an appellant.

Details

(1) Subject to subsections (2) and (3), all hearings are to be held in public,

(2) The Appeal Commissioners may direct to hold a hearing, or part of a hearing, in private in certain specified circumstances. These are where they consider the giving of such a direction is necessary:

• in the interests of public order or national security,
• to avoid serious harm to the public interest,
• to maintain the confidentiality of sensitive information,
• to protect an individual’s right to respect for his or her private and family life, or
• in the interests of justice.

(3) The Appeal Commissioners must hold a hearing or part of a hearing in private where an appellant request they do so. Requests can be made by way of application for a direction or can be included in the statement of case.

(4) An appellant can submit request a private hearing up to 14 days after being notified of a hearing.

Relevant Date: Finance Act 2021