R v Inland Revenue Commissioners, ex parte Kingston Smith.  BTC 556
Queen’s Bench Division (Crown Office List).
Judgment delivered 30 July 1996.
Contempt of court – Warrant to obtain documents – Investigation of individuals’ tax affairs – Warrant granted by circuit judge ex parte to search premises of their accountants – Injunction granted by telephone by High Court to suspend search – Revenue continued search in breach of injunction – Contempt proceedings not pursued on receipt of apology by Revenue.