R (on the application of Superior Import/Export Ltd and others) v Revenue and Customs Commissioners and another

Tax – Evasion. On the facts of the case and the wording of three search warrants, the first defendant Revenue and Customs Commissioners had failed to meet the requirements of s 15 of the Police and Criminal Evidence Act 1984. The Divisional Court, in allowing the claimants' application for judicial review, further held that the warrants had failed to provide sufficient information, such that the second defendant court could properly be satisfied for the purposes of s 8 of that Act.

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