A Taxpayer -v- The Commissioners for His Majesty’s Revenue and Customs (anonymity order)

Court of Appeal Civil DivisionAnonymity Order

Case Number: CA-2023-002240-A

In the Court of Appeal
Civil Division

12 April 2024

Before:

Rt. Hon. Lady Justice Falk

Between:

A Taxpayer

-v-

The Commissioners for His Majesty’s Revenue and Customs

………………………………………………………………………………………………………………………………………………………………………………………..

ORDER made by the Rt. Hon. Lady Justice Falk

On consideration of the application for an order under CPR 39.2(3)(c) and (g) and (4) for the hearing of the appeal to be in private and for the subsequent judgment to be anonymised.

And on consideration of the papers and without an oral hearing

Decision:

  1. Application for anonymity granted. Neither the identity of the Appellant nor the identities of members of the Appellant’s family may be disclosed in a hearing, judgment or order in this appeal, or any reports in respect thereof.
  2. Application for the hearing to be in private dismissed.
  3. Pursuant to CPR Rule 39.2(5) this order shall be published on the website of the Judiciary of England
    and Wales.
  4. Any non-party affected by this Order may apply on notice to all parties to have this Order varied or set aside.

    Reasons:

    This order is made pursuant to the terms of an order dated 21 March 2024.
    I am satisfied that the application for anonymity should be granted pursuant to CPR 39.2(4) on the basis that it is necessary to secure the proper administration of justice and protect the interests of the individuals concerned.
    The application for the hearing be held in private pursuant to CPR 39.2(3) has not been pursued and accordingly is dismissed.

    Notes:

    1) Where an application (other than an application for permission to appeal) has been refused on the papers, the applicant may request that the decision be reconsidered.
    2) An application for reconsideration must be filed within 7 days after the party is served with notice of the decision.
    3) The reconsideration will be determined by the same or another judge on paper without an oral hearing; except that the judge determining the reconsideration on paper may direct that the reconsideration be determined at an oral hearing, and must so direct if the judge is of the opinion that the reconsideration cannot be fairly determined on paper without an oral hearing: see CPR 52.24.