Newcastle United Football Club Ltd & Anor v HM Revenue & Customs & Anor
The warrants were lawfully issued as the statutory requirements under PACE Schedule 1 were met, reasonable grounds for belief in criminality existed, procedural safeguards were satisfied, and the scope of the warrants was justified by the nature and breadth of the investigation. The absence of explicit reasons did not vitiate the warrants as the reasoning was discernible from the application and transcript.
- Parties
- Claimant: Newcastle United Football Club Limited; Claimant: Newcastle United Limited; Claimant: Newcastle United Football Company Limited; First Defendant: The Commissioners for Her Majesty’s Revenue & Customs; Second Defendant: The Crown Court at Leeds
- Jurisdiction
- England and Wales
- Judgment Date
- 04 October 2017
- Procedural Posture
- Judicial Review / Final Judgment
- Outcome
- application for judicial review dismissed
- Legal Topics
- Search and Seizure Warrants, Judicial Review, Tax Evasion, Procedure for Warrants, Disclosure Obligations
Case Brief
Summary, issues, holding and outcome
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Parties
Newcastle United Football Club Limited
Claimant
Newcastle United Limited
Claimant
Newcastle United Football Company Limited
Claimant
The Commissioners for Her Majesty’s Revenue & Customs
First Defendant
The Crown Court at Leeds
Second Defendant
Procedural Posture
Judicial Review / Final Judgment
Legal Issues
- 1 Whether the warrants issued for search and seizure were lawfully granted under PACE Schedule 1
- 2 Whether procedural failings vitiated the warrants
- 3 Whether substantive grounds existed for quashing the warrants
Ratio Decidendi
The warrants were lawfully issued as the statutory requirements under PACE Schedule 1 were met, reasonable grounds for belief in criminality existed, procedural safeguards were satisfied, and the scope of the warrants was justified by the nature and breadth of the investigation. The absence of explicit reasons did not vitiate the warrants as the reasoning was discernible from the application and transcript.
Court Disposition
application for judicial review dismissed
Orders
- warrants upheld as lawfully issued
- permission to rely on post-dated evidence refused
Full Case Text
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