[2001] EWHC Admin 606.

Queen’s Bench Division (Administrative Court).

Stanley Burnton J.

Judgment delivered 30 July 2001.

Value added tax – Fraudulent evasion of VAT and duty on oil – Restraint order – Application for restraint order made without notice – Restraint order sought against defendant, wife and company of which defendant was sole director – Whether draft order accompanying application contained appropriate provisions – Criminal Justice Act 1988, s. 74, 77.

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