||All England Reporter
|| All ER (D) 01 (Dec)
|| EWHC 3091 (Admin)
||Queen's Bench Division (Divisional Court)
Holroyde LJ and Knowles J
||Rhys Meggy and Patrick Cannon (instructed by BCL Solicitors LLP) for the claimants.
||Andrew Bird (instructed by the General Counsel and Solicitor to HM Revenue and Customs) for the HMRC.
||30 November 2017
Warrant - Search warrant - Income tax
Warrant Search warrant. The Revenue and Customs Commissioners' representation to the judge, that there had been a serious failure of co-operation as to justify a belief that the giving of notice might result in the claimants acting in a way would which prejudice the investigation, had been without a sufficient foundation, had been overstated and had not been accompanied by sufficient disclosure to enable the judge to give fair consideration to it. Accordingly, the Divisional Court quashed search warrants and declared the searches unlawful, as the judge might reasonably have refused to issue the warrants on the full and fair picture.
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