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HMRC internal manual

Appeals reviews and tribunals guidance

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HM Revenue & Customs
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First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Publication of the decision

The tribunal may publish a decision or the reasons for a decision. It may also send notice of a decision or the reasons for it to any person.

If all or part of the hearing was held in private, the tribunal must, as far as is practicable, make sure that any published report of the decision does not disclose information that was referred to only in the part of the hearing held in private.

Nor must it disclose information that enables identification of a person whose affairs were dealt with in the part of the hearing held in private.