The First-tier Tribunal made material errors of law in its decision in relation to a direction that a preliminary hearing be held in private, and the upper tribunal remade the First-tier Tribunal’s decision to set aside that direction. 

The taxpayer (LD) appealed to the First-tier Tribunal (FTT) against certain decisions which HM Revenue and Customs (HMRC) had made denying him deductions for income tax purposes. The deductions which had been claimed were said to arise in relation to arrangements which had been challenged by HMRC, and which were the subject of two other lead cases (‘lead appeals’). On 23 December 2019, LD applied to the FTT for a direction that his appeal be stayed behind the lead appeals (the ‘stay application’). HMRC opposed the application. On 13 July 2021, LD made an application to the FTT for various directions and orders (the ‘privacy and anonymity application’). 

Both the stay