Lloyd's Law Reporter Financial Crime
R (Newcastle United Football Club Ltd) v The Commissioners for Her Majesty's Revenue and Customs
Queen's Bench Division (Administrative Court) [2017] EWHC 2402 (Admin), Lord Justice Beatson and Mr Justice Whipple, 27-28 July; 4 October 2017
Search warrants - VAT - Football transfers - Fraud - Reasons - Duty of candour - Application procedure.
In the course of an investigation into a fraud relating to a failure to pay VAT, income tax and National Insurance Contributions in the context of the transfer of football players between clubs, HMRC obtained search warrants under Schedule 1 of the Police and Criminal Evidence Act 1984 ("PACE").