AC-2025-LON-000559 - [2025] EWHC 1984 (Admin)

Fecha: 30-Jul-2025

Heading

Neutral Citation Number: [2025] EWHC 1984 (Admin)

Case No: AC-2025-LON-000559

IN THE HIGH COURT OF JUSTICE

KING’S BENCH DIVISION

DIVISIONAL COURT

Royal Courts of Justice

Strand, London, WC2A 2LL

Date: 30 July 2025

Before:

LADY JUSTICE ELISABETH LAING

and

MR JUSTICE JAY

Between:

THE KING (ON THE APPLICATION OF B AND OTHERS)

Claimants

- and -

INVESTIGATORY POWERS TRIBUNAL

-and-

HIS MAJESTY’S CUSTOMS AND EXCISE

Defendant

Interested Party

Charlotte Kilroy KC and Bart Casella (instructed by Banks Kelly Solicitors) for the Claimants

The Defendant did not appear and was not represented

James Fletcher (instructed by HMRC Legal Group) for the Interested Party

Hearing date: 16 July 2025

PRIVATE JUDGMENT

This judgment was handed down remotely at 2.30 pm on 30 July 2025 by circulation to the parties or their representatives by e-mail and by release to the National Archives.

Lady Justice Elisabeth Laing and Mr Justice Jay: