ASHBOLT AND ANOTHER v HER MAJESTY'S REVENUE AND CUSTOMS AND ANOTHER
 Lloyd's Rep. FC 143
QUEEN'S BENCH DIVISION((ADMINISTRATIVE COURT))
Before Lady Justice Simler,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.