R (Newcastle United Football Club Ltd and others) v Revenue and Customs Commissioners and another

Tax – Evasion. Search and seizure warrants, under the Police and Criminal Evidence Act 1984, in connection with a criminal investigation of suspected evasion of VAT, income tax and national insurance contributions by the claimant companies involved in the activities of Newcastle United Football Club had been lawfully issued. Accordingly, the Divisional Court dismissed the claimants' application for judicial review, challenging the warrants on procedural and substantive grounds.

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