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England and Wales decisions
Decisions matching the current search
Confiscation judgment in a large excise duty and VAT fraud. The court held the defendants jointly obtained the full benefit and made orders to prevent double recovery.
Abbey Forwarding Ltd (In Liquidation) v HM Revenue & Customs [2015] EWHC 225 (Ch) (06 February 2015)
The High Court ordered an inquiry as to damages on HMRC’s undertaking after appointing a provisional liquidator, holding the undertaking could be enforced despite the later winding-up order.
The court held that HMRC search warrants were unlawfully executed because they did not identify the items sought with sufficient specificity, but the magistrates had proper grounds to issue them.
Revenue & Customs v Cozens & Ors [2011] EWHC 2782 (Ch) (08 November 2011)
The High Court continued a worldwide freezing order against John Paul Cozens in HMRC’s excise-duty fraud case, finding a good arguable case, assets, and risk of dissipation.
The Court of Appeal quashed three-year sentences and substituted 16 months after holding the judge should have sentenced on the written pleas without a Newton hearing.
Customs & Excise v Everwine Ltd & Ors [2002] EWCA Civ 1631 (25 October 2002)
The Court of Appeal granted permission to appeal on a limited basis in a customs forfeiture dispute, focusing on whether title to goods passed by release notes.
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