Source: All England Reporter
Publisher Citation: [2017] All ER (D) 17 (Oct)
Neutral Citation: [2017] EWHC 2402 (Admin)
Court: Queen's Bench Division, Administrative Court (London)
Judge:

Beatson LJ and Whipple J

Representation Richard Lissack QC, Robin Barclay and Giles Robertson (instructed by Reynolds Porter Chamberlain LLP) for the claimants.
  Stephen Nathan QC and Andrew Bird (instructed by the General Counsel and Solicitor to the Revenue and Customs Commissioners) for the Revenue.
Judgment Dates: 4 October 2017

Catchwords

Tax - Evasion - Search warrants

The Case

Tax Evasion. Search and seizure warrants, under the in connection with a criminal investigation of suspected evasion of VAT, income tax and national insurance contributions by the claimant companies involved in the activities of Newcastle United Football Club had been lawfully issued. Accordingly, the Divisional Court dismissed the claimants' application for judicial review, challenging the warrants on procedural and substantive grounds.

Practice Areas

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