R (SUPERIOR IMPORT/EXPORT LTD AND OTHERS) v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS AND ANOTHER

[2018] Lloyd's Rep FC Plus 2

QUEEN’S BENCH DIVISION (ADMINISTRATIVE COURT)

Before Lord Justice Gross, and Mrs Justice Carr

Powers of investigation - Search warrants - Issuance and execution of warrants - HM Revenue & Customs - Police and Criminal Evidence Act 1984, section 8 - Convention of 29 May 2000 relating to Mutual Assistance in Criminal Matters between the member states of the European Union - Crime International Cooperation Act 2003, section 13 - Council Framework Decision on Joint Investigation Teams 2002/465/JHA