[2014] EWHC 2821 (Admin)

Queenʼs Bench Division (Administrative Court)

[The appeal against this decision is reported at [2015] BVC 1.]

Mr Justice Foskett, Lord Thomas of Cwmgiedd, CJ

Decision released 14 August 2014

Jurisdiction – Search warrant executed by HMRC investigating alleged VAT evasion – Warrant quashed later as not justifiable – Application by HMRC to retain documents seized under warrant – Whether Crown Court had jurisdiction to hear such an application – Criminal Justice and Police Act 2001 (‘CJPA 2001’), s. 59.

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