The Weekly Law Reports
[2024] 2 WLR 1449
King’s Bench Division
Newcastle United Football Co Ltd
v
Revenue and Customs Commissioners
[2023] EWHC 3021 (Admin)
2023 Oct 19; Nov 29
Singh LJ, Garnham J
Revenue— Search, right of— Retention of seized property— Revenue executing search warrants in connection with criminal investigation into taxpayer’s affairs— Criminal investigation subsequently discontinued— Whether revenue empowered to retain copies of material seized for use in civil investigation—
Police and Criminal Evidence Act 1984 (c 60), s 22, Sch 1, para 12
—
Criminal Justice and Police Act 2001 (c 16), ss 50, 51, 57, 59, 63
—
Commissioners for Revenue and Customs Act 2005 (c 11), s 17