Panesar and Others v HM Revenue and Customs: CA 15 Dec 2014

HMRC had seized material in e course of executing a search warrant. The warrant was later removed, but the Crown Court authorised the continued retention of the materials, The question now was whether the material had been seized in the course a criminal cause or matter so as to govern the mode of appeal.
Held: The Court of Appeal did not have jurisdiction to hear the appeals. These were criminal matters.

[2014] EWCA Civ 1613, [2015] 1 Cr App R 17, [2015] Lloyd’s Rep FC 81, [2015] CP Rep 16, [2014] WLR(D) 548, [2015] BVC 1, [2015] 1 WLR 2577
Bailii, WLRD
Senior Courts Act 1981 18(1)(a), Police and Criminal Evidence Act 1984 8(1) 9, Criminal Justice and Police Act 2001 59
England and Wales

Criminal Practice

Updated: 24 December 2021; Ref: scu.539987