Recent judicial review challenges to HMRC search warrants

Patrick Cannon

HMRC needs to exercise more care when applying for search and seizure warrants, writes Patrick Cannon (15 Old Square Tax Chambers).

We all have a strong interest in HMRC being able to obtain and execute search and seizure warrants against suspected tax evaders who might refuse to cooperate or destroy evidence if less intrusive methods of inspection were used.

However several recent cases have resulted in search warrants obtained by HMRC being quashed and the searches executed pursuant to the warrants being declared unlawful. The reasons for this include:

material misrepresentations by HMRC to the judge when seeking the warrant;
the lack of proper precision by failing to specify the material sought or the offences alleged; and
the failure to specify who the alleged offenders were.

Misleading the judge

In R (Hart and others) v The Crown Court...

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HMRC needs to exercise more care when applying for search and seizure warrants, writes Patrick Cannon (15 Old Square Tax Chambers).

However several recent cases have resulted in search warrants obtained by HMRC being quashed and the searches executed pursuant to the warrants being declared unlawful. The reasons for this include:

material misrepresentations by HMRC to the judge when seeking the warrant;
the lack of proper precision by failing to specify the material sought or the offences alleged; and
the failure to specify who the alleged offenders were.