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ASHBOLT AND ANOTHER v HER MAJESTY'S REVENUE AND CUSTOMS AND ANOTHER

LLR: Financial Crime Plus

ASHBOLT AND ANOTHER v HER MAJESTY'S REVENUE AND CUSTOMS AND ANOTHER

[2021] Lloyd's Rep. FC Plus 12

QUEEN’S BENCH DIVISION (ADMINISTRATIVE COURT)

Before Lady Justice Simler, and Mrs Justice Whipple

Tax avoidance - Fraud - Judicial review - HMRC - Lawfulness of search and seizure warrants - Whether reasonable grounds for obtaining search warrants - Police and Criminal Evidence Act 1984, section 9, Schedule 1

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