AC AND OTHERS v NOTTINGHAM AND NEWARK MAGISTRATES’ COURT AND ANOTHER

[2014] Lloyd's Rep FC Plus 11

QUEEN’S BENCH DIVISION (DIVISIONAL COURT)

Before Lord Justice Treacy Mr Justice King

Warrant – Search warrant – Validity of search warrant – Judicial review – Failure of the warrant to identify property to be seized – Unlawfulness of entry search and seizure – Reasonable grounds for granting search warrant – Concessions made by HMRC as to lawfulness of search warrant – Application to retain property – Police and Criminal Evidence Act 1984, sections 8, 14, 15 and 16 – Criminal Justice and Police Act 2001, section 59.