The claimants challenged the legality of decisions taken by HMRC to apply for search and seizure warrants under the 1984 Act in connection with a criminal investigation of suspected evasion of VAT, income tax and National Insurance Contributions by NUFC in relation to payments made to and via football agents, and the decision to issue the warrants.
Held: The challenges failed.
Beatson LJ, Whipple J
 EWHC 2402 (Admin)
England and Wales
Taxes Management, Criminal Practice
Updated: 31 March 2022; Ref: scu.597452