R (Kingdom Corporate Ltd) v Revenue and Customs Comrs

Subject Matter

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

[2023] EWHC 3315 (Admin); [2024] 1 WLR 2157; [2023] WLR(D) 532, DC

Commentary

Blackstones Criminal Practice 2025
Magistrates’ Courts: Seizure, Detention and Forfeiture - Detention in Anticipation of Proceedings D8.17

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