[2002] EWHC 2164 (Admin)

Queen’s Bench Division (Administrative Court).

Stanley Burnton J.

Judgment delivered 23 October 2002.

Income tax – Tax fraud – Revenue powers – Search and seizure – Warrant issued to search claimant’s premises – Claimant’s representative agreed to copying of hard disks on computers – Claimant sought judicial review of Revenue actions – Whether claimant’s representative had authority to agree to copying of hard disks – Whether Revenue had power to seize, remove and copy computer disks – Taxes Management Act 1970, s. 20C, 20CC.

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