R (on the application of Revenue and Customs Commissioners) v Crown Court at Maidstone

Search warrant – Income tax. A prosecuting authority could delegate to a reliable third party the requirement to examine items in order to determine whether the statutory criteria for a search warrant were satisfied. Accordingly, the Divisional Court quashed the judge's decision, and remitted the case to so that a judge might consider the relevant items afresh and reach a decision as to whether the statutory requirements have been made out.

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