| Source: | All England Reporter |
| Publisher Citation: | [2010] All ER (D) 163 (Jun) |
| Neutral Citation: | [2010] EWHC 1469 (Admin) |
| Court: | Queen's Bench Division, Administrative Court (London) |
| Judge: | Lloyd Jones J |
| Representation | David Southern (instructed by Anami Solicitors) for the claimant. |
| Ben Collins (instructed by the Solicitors for Revenue and Customs) for the Revenue. | |
| Judgment Dates: | 18 June 2010 |
Catchwords
Customs and excise - Duties - Excise duty - Investigation by Revenue and Customs - Officers from Revenue and Customs attending at claimant's business premises without warrant for purposes of interview and inspection - Officers removing computers and server from premises - Claimants issuing judicial review proceedings against Revenue - Whether Revenue acting unlawfully in removing and detaining computers - Whether computers classed as documents - s 114.
The Case
Customs and excise Duties. The Administrative Court held that the power to obtain information under s118B of the extended to the inspection of a computer by virtue of the extension to the meaning of document in accordance with s114(2)(a) of the .
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