The number of HMRC raids is on the increase but the department has not always observed the relevant statutory requirements regarding search warrants, Jonathan Fisher QC writes
Figures released recently reveal that the number of raids on businesses and homes undertaken by HMRC’s criminal investigation unit more than doubled in the last twelve months. However as a case decided in the High Court last month demonstrates HMRC does not always act in a lawful way. Where a raid occurs HMRC will have obtained a search warrant in order to gain access and the key question is whether the warrant complies with the statutory requirements.
The case of R (on the application of Anand) v HMRC and Crawley Magistrates Court 9 October 2012 as yet unreported reveals what happens...
