The Weekly Law Reports
[1980] 2 WLR 1
[HOUSE OF LORDS]
INLAND REVENUE COMMISSIONERS AND ANOTHER APPELLANTS AND ROSSMINSTER LTD. AND OTHERS RESPONDENTS
[On appeal from REGINA v. INLAND REVENUE COMMISSIONERS, Ex parte ROSSMINSTER LTD. AND OTHERS]
1979 July 30,
31;
Aug. 1 Aug. 13, 14, 15,
16 Oct. 29, 30, 31;
Dec. 13
Aug. 1 Aug. 13, 14, 15,
16 Oct. 29, 30, 31;
Dec. 13
Eveleigh L.J., Park and Woolf JJ. Lord Denning M.R., Browne and Goff L.JJ. Lord Wilberforce, Viscount Dilhorne, Lord Diplock, Lord Salmon and Lord Scarman
Revenue
— Search, right of
— Search warrant
— Revenue's suspicion of tax fraud
— Warrants not particularising offence
— Whether valid
— Seizure of documents
— Whether revenue to disclose facts on which reasonable cause for seizure based
— Whether seizure lawful
—
Taxes Management Act 1970 (c. 9), s. 20C (1) (3) (as substituted by Finance Act 1976 (c. 10), Sch. 6)