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Issue:
4457
/
Categories:
Comment & Analysis
, Anand
, Lees Morgan and others
, Police and Criminal Evidence Act (PACE)
, search and seizure
, Admin
, Avoidance
, Compliance
, Investigations
Make sure HMRC’s search warrants are precise and intelligible
KEY POINTS
- Search and seizure warrants issued in respect of unpaid duty.
- Parliament must provide safeguards.
- Warrants must be drafted accurately.
- Possible remedy for HMRC under CJPA s 59.
In the judicial review case of Lees Morgan & others v Solihull Magistrates’ Court and HMRC [2013] EWHC 3779 (Admin) the High Court considered a challenge to the issue and execution of search and seizure warrants obtained by HMRC.
The judges Lord Justice Treacy and Mr Justice King concluded that the entry search and seizure at the premises concerned was unlawful. They therefore ordered HMRC to return all property seized and any copies of documents that had been made.
Payment of duty
On 20 July 2012 HMRC as part of a criminal investigation executed search and seizure...
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