A material misrepresentation of facts by HMRC leads to search warrants quashed and search declared unlawful
Patrick Cannon recently acted jointly for the taxpayers in successfully challenging by way of a judicial review two search warrants obtained by HMRC from Blackfriars Crown Court.
The search warrants were quashed by the High Court and the searches were declared unlawful. Holroyde LJ said that the taxpayers had been successful on “a basis which involved on the part of HMRC a material misrepresentation of the facts, and a material failure to draw relevant matters to the judge’s attention." Costs have been awarded in favour of the taxpayers and against HMRC. You can read the judgment here.