In R (oao Glenn & Co (Essex) Ltd) v HMRC (QB – 5 October) HMRC had obtained warrants authorising them to search the premises of a company (G).
It executed the warrants and seized various documents. G applied for judicial review and also applied for an injunction preventing HMRC from examining or copying the material seized.
The QB dismissed the application. Silber J observed that HMRC had grounds for suspecting that G had cheated the public revenue and had corrupted certain HMRC officials.
Why it matters: Where a company is suspected of bribing one or more HMRC officers it is unlikely that the courts will prevent HMRC from taking the necessary steps to investigate what has happened.
There is clearly a strong public interest in investigating allegations of corruption within HMRC.
