Practice and Procedure

R (on the application of (1) HOQUE (2) DAS) v (1) CITY OF LONDON MAGISTRATES' COURT (2) REVENUE & CUSTOMS (2013)

PUBLISHED March 13, 2013

Search warrants executed on premises by Her Majesty's Revenue and Customs whilst investigating allegations of cheating the revenue were declared unlawful as the warrants did not comply with the Police and Criminal Evidence Act 1984 s.15(6)(b). The warrants were drawn too widely and gave HMRC an undue margin to seize.

DC (Pitchford LJ, Kenneth Parker J)