Index card Newcastle United Football Co Ltd v Revenue and Customs Comrs

Newcastle United Football Co Ltd v Revenue and Customs Comrs

Hearings

England & Wales

29 Nov 2023 [2023] EWHC 3021 (Admin); [2024] KB 884; [2024] 2 WLR 1449; [2024] STC 73; [2023] WLR(D) 501, DC (Singh LJ, Garnham J)

30 Apr 2024 Permission to appeal to Supreme Court given, SC(E)

Subject Matter

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

[2023] EWHC 3021 (Admin); [2024] KB 884; [2024] 2 WLR 1449; [2024] STC 73; [2023] WLR(D) 501, DC

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