Queen’s Bench Division (Divisional Court).

Lord Bingham of Cornhill LCJ and Morison J.

Judgment delivered 17 May 2000.

Value added tax – Costs of hearing before magistrate – Magistrate granted application by Customs for access order, but awarded costs against Customs – Whether magistrate had power to award costs – Whether application for access orders ‘criminal proceedings’ – Value Added Tax Act 1994, Sch. 11, para. 11; Costs in Criminal Cases (General) Regulations 1986 (SI 1986/1335), reg. 3.

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