Practice and Procedure

R v (1) THAMES MAGISTRATES COURT (2) CUSTOMS & EXCISE COMMISSIONERS, EX PARTE (1) PAUL DA COSTA (A FIRM) (2) STEWART COLLINS (2002)

PUBLISHED January 25, 2002
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[2002] EWHC 40 (Admin)

Search warrants authorising a search of the office premises of a firm of chartered accountants in connection with a suspected VAT fraud did not have to define or describe specifically the documents that might lawfully be seized, since the warrant was expressly limited to evidence relevant to the suspected offence.

DC (Kennedy LJ, Hallett J)

25/01/2002

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