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Regina v Commissioners of Inland Revenue, Ex Parte Tamosius and Partners: QBD 10 Nov 1999

Officers executing a search warrant under the Taxes Management section could properly have accompany them, a legally qualified person who could make immediate assessments of any claim for protection for materials at the property searched by way of legal professional privilege. Such a procedure was sensible. An assertion of a claim of legal privilege was … Continue reading Regina v Commissioners of Inland Revenue, Ex Parte Tamosius and Partners: QBD 10 Nov 1999

H, Regina (on the Application of) v Commissioners of Inland Revenue: Admn 23 Oct 2002

The appellant sought judicial review of the seizure by the respondents of computers found on its premises in the course of executing warrants under the Act, even though the computers might contain other matters not relevant to any investigation.

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 were no sufficient ground for the request for and issue of the warrants. The investigation had been … Continue reading Mercury Tax Group Ltd and Another, Regina (On the Application of) v HM Revenue and Customs and Others: Admn 13 Nov 2008