In Tamosius v United Kingdom (Application No 62002/00) [2003] BTC 169, the European Court of Human Rights dismissed a complaint that a search warrant issued under TMA 1970, s. 20C (now FA 2008, Sch. 36, Pt. 1) and executed in connection with an investigation into an alleged tax fraud contravened the applicant's right to respect for private and family life, home and correspondence under art. 8 of the European Convention on Human Rights.

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