The Weekly Law Reports
[2024] 1 WLR 2157
King’s Bench Division
*Rex (Kingdom Corporate Ltd and another) v Revenue and Customs Commissioners and another
[2023] EWHC 3315 (Admin)
2023 Dec 7; 21
Bean LJ, Tipples J
Revenue— Seizure, right of— Recoverable property— Revenue seizing cash— Magistrates’ court making order extending initial 48-hour period for detaining cash— Order made after expiry of 48-hour period for granting such extension— Revenue re-seizing cash and applying for new order extending period for detaining cash— Whether re-seizure of cash lawful— Whether new order extending period for detention of cash lawful—
Proceeds of Crime Act 2002 (c 29), ss 294, 295