A search warrant should be issued on behalf of a foreign court only after a fullest consideration of the law, but it could be used to allow removal of material as evidence of foreign offences. The court heard an application to a Crown Court judge under the 1990 International Co-operation Act. The United States authorities investigating money laundering had sought assistance because a partner in an English firm of accountants had helped to set up schemes and advised.
Held: The court criticised the cursory nature of the proceedings before the circuit judge. McCowan LJ: ‘an intrusion into the liberty of the subject cannot be allowed to go through on the nod’. No reasons had been given by the judge, and the extent to which reasons were required depended on what had gone before. The judge had not had an opportunity to pre-read the information and the draft warrant. He admitted unfamiliarity with the relevant statutory provisions, and McCowan LJ said that there should have been a short statement of his reasons for granting the warrant ‘so that it could be apparent that the judge had taken appropriate matters into account’.
Judges:
McCowan LJ
Citations:
Times 21-Jul-1995, Gazette 15-Sep-1995, [1991] 93 Cr App R 60
Statutes:
Police and Criminal Evidence Act 1984 19(3)(a)
Jurisdiction:
England and Wales
Cited by:
Approved – Energy Financing Team Ltd and others v The Director of the Serious Fraud Office, Bow Street Magistrates Court Admn 22-Jul-2005
The claimants sought to set aside warrants and executions under them to provide assistance to a foreign court investigating alleged unlawful assistance to companies in Bosnia Herzegovina.
Held: The issue of such a warrant was a serious step. . .
Cited – Mercury Tax Group Ltd and Another, Regina (On the Application of) v HM Revenue and Customs and Others Admn 13-Nov-2008
The claimant sought judicial review of the lawfulness of search warrants given to the Commissioners and executed at their various offices. The Revenue had suspect the dishonest implementation of a tax avoidance scheme. The claimants said that there . .
Lists of cited by and citing cases may be incomplete.
Criminal Practice
Updated: 07 April 2022; Ref: scu.88091
