13 Dec 1979 [1980] AC 952; [1980] 2 WLR 1; [1979] 3 All ER 385; 52 TC 160, DC
13 Dec 1979 [1980] AC 952; [1980] 2 WLR 1; [1979] 3 All ER 385; 52 TC 160, CA
13 Dec 1979 [1980] AC 952; [1980] 2 WLR 1; [1980] 1 All ER 80; 52 TC 160; 70 Cr App R 157, HL(E)
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, s 20 C (1) (3) (as substituted by Finance Act 1976, Sch 6)
[1980] AC 952; [1980] 2 WLR 1; [1979] 3 All ER 385; 52 TC 160, DC
[1980] AC 952; [1980] 2 WLR 1; [1979] 3 All ER 385; 52 TC 160, CA
[1980] AC 952; [1980] 2 WLR 1; [1980] 1 All ER 80; 52 TC 160; 70 Cr App R 157, HL(E)
Blackstones Criminal Practice 2025
Seizure of, Access to and Retention of Materials - Powers of Seizure
D1.183
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