Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Present and correct

Make sure HMRC’s search warrants are precise and intelligible


  • 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...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon