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