[2002] EWHC 2164 (Admin)

If an Inland Revenue officer entering premises under the authority of a warrant issued pursuant to s.20C Taxes Management Act 1970 found a computer, and if he had reasonable cause to believe that the data on that computer's hard disk might be required as evidence for the purpose of relevant proceedings, he was entitled to seize and remove the computer even though it might contain irrelevant, non-incriminating material.

QBD (Admin) (Stanley Burnton J)

23/10/2002