KWG and KWB -v- The Commissioners for HM Revenue and Customs (anonymity order)

Administrative CourtHigh CourtKing's Bench DivisionAnonymity Order

Claim numbers: AC-2025-LON-001883
AC-2025-LON-001884

In the High Court of Justice
King’s Bench Division
Administrative Court

28 April 2026

Before:

The Hon. Mrs Justice Foster

Between:

The King
on the application of
KWG
(Claimant in AC-2025-LON-001883)

and

The King
on the application of
KWB
(Claimant in AC-2025-LON-001884)

-v-

The Commissioners for His Majesty’s Revenue and Customs
(Defendant)

Order

UPON CONSIDERING
The Applications of the Claimants for anonymity

AND
The papers in the Applications for permission to move for Judicial Review

AND
The correspondence between the parties and the Court

AND UPON noting the Order of Norton J dated 16 December 2025 by which she refused permission on paper and ordered the two applications for permission named above to be heard together on any oral application for permission

AND UPON the matter having been erroneously listed at an earlier date

AND UPON it appearing that non-disclosure of the identity of the Claimants is necessary in order to protect the interests of the Claimant, pursuant to rule 39.2(4) of the Civil Procedure Rules and section 11 of the Contempt of Court Act 1981 and rules 5.4C of the Civil Procedure Rules

  1. The Claimant in AC-2025-LON-001883 shall hereinafter be referred to in these proceedings as KWG and the Claimant in AC-2025-LON- 001884 shall hereafter be known as KWB (“KWG” and “KWB” are hereinafter referred to as “the ciphers”).
  2. The claimants’ names are to be withheld from the public and must not be disclosed in any proceedings in open court.  
  3. There is to be substituted for all purposes in these proceedings in place of references to the claimants by name, and whether orally or in writing, references to the ciphers.
  4. Pursuant to s.11 Contempt of Court Act 1981, there must be no publication of the identity of the claimants or of any matter likely to lead to the identification of the claimants in any report of, or otherwise in connection with, these proceedings.
  5. Pursuant to CPR 5.4C(4):

(a) The parties must, when filing any documents in which the claimants or any one of them is named, also file a redacted copy of that document omitting the name, address and any other information which could lead to the identification of the claimant/s.

(b) Unless the Court grants permission under CPR 5.4(C)(6), no non- party may obtain an unredacted copy of any pleading or other material identifying the claimants.

(c) Any person wishing to apply to vary or discharge this Order must make an Application to the Court on 72 hours’ notice in writing by email, served upon each party.

6. The matter is adjourned to be relisted by reference to counsel’s availability and reserved if possible to Mrs Justice Foster with a time estimate of 2½ hours.

Mrs Justice Foster DBE
The Hon Mrs Justice Foster

Dated this 28th day of April 2026