H, R (on the application of) v Commissioners of Inland Revenue [2002] EWHC 2164 (Admin) (23 October 2002)

H, R (on the application of) v Commissioners of Inland Revenue [2002] EWHC 2164 (Admin) (23 October 2002)

Section 20C of the Taxes Management Act 1970 authorises the seizure and removal of a computer if an officer has reasonable cause to believe it contains evidence, even if it also contains irrelevant material. The agreement signed by P was not binding on H and was not ratified by H. The officers acted lawfully under statutory powers, and clause 5 of the agreement did not preclude reliance on those powers.

Citation
[2002] EWHC 2164 (Admin)
Parties
Claimant: H; Defendants: Commissioners of Inland Revenue
Jurisdiction
England and Wales
Judgment Date
23 October 2002
Procedural Posture
Judicial Review / High Court Judgment
Outcome
Application for judicial review dismissed
Legal Topics
Search and Seizure, Computer Evidence, Statutory Interpretation, Judicial Review, Tax Fraud
Criminal Law Tax Law Administrative Law Search and Seizure Computer Evidence Statutory Interpretation Judicial Review Tax Fraud

Case Brief

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Parties

H

Claimant

Commissioners of Inland Revenue

Defendants

Procedural Posture

Judicial Review / High Court Judgment

Legal Issues

  1. 1 Whether section 20C of the Taxes Management Act 1970 authorises the seizure and removal of computers containing both incriminating and non-incriminating material
  2. 2 Whether the agreement signed by P (the claimant's father-in-law) was binding on H or ratified by H
  3. 3 Whether the Inland Revenue officers could rely on the agreement given the circumstances of its signing and disclosure

Ratio Decidendi

Section 20C of the Taxes Management Act 1970 authorises the seizure and removal of a computer if an officer has reasonable cause to believe it contains evidence, even if it also contains irrelevant material. The agreement signed by P was not binding on H and was not ratified by H. The officers acted lawfully under statutory powers, and clause 5 of the agreement did not preclude reliance on those powers.

Court Disposition

Application for judicial review dismissed

Orders

  • Revenue officers entitled to remove and image the computers
  • Revenue officers entitled to examine the images for evidence of serious tax fraud