Practice and Procedure

R (on the application of ANAND) v (1) REVENUE & CUSTOMS COMMISSIONERS (2) CRAWLEY MAGISTRATES' COURT (2012)

PUBLISHED October 9, 2012
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[2012] EWHC 2989 (Admin)

A search warrant executed on a company director's property in connection with the prosecution of a tax evasion offence was declared unlawful as it had not complied with the Police and Criminal Evidence Act 1984 s.15(6)(b). The warrant was too widely drawn and had failed to identify the articles or the offence for which the information was sought.

DC (Pitchford LJ, Foskett J)

09/10/2012

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