The WLR Daily case summaries
[2023] WLR(D) 532
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— Search, right of— Property obtained through unlawful conduct— Revenue seizing cash and obtaining detention order authorising initial detention— Lay justices making order for continued detention of monies at hearing concluding 12 minutes after expiry of initial statutory 48-hour period— Whether requirement for order to be made at hearing concluding within 48 hours of seizure— Whether detention order lawful— Whether subsequent re-seizure on revenue’s premises lawful—
Proceeds of Crime Act 2002 (c 29), ss 294, 295(1)