The Respondent was ordered to deliver to the Claimant all documents received from and sent to HMRC regarding the Claimant, redacted as required but left unredacted insofar as is necessary so that the evidence upon which the Respondent relied in relation to the matters about which the Claimant complained in these proceedings could be seen and understood by her. The Respondent wrote to HMRC who confirmed that the information which had been provided could not be disclosed in connection with Employment Tribunal proceedings. Despite the ET being informed of this, the EJ still ordered that the information should be disclosed to the Claimant. The Respondent appealed.

The EAT allowed the appeal. The ET had erred by ordering the disclosure and had given no reasons for its decision.