In R (Hart and others) v HMRC [2017] EWHC 3091 (Admin) the four claimants were successful in their claim for judicial review of search warrants obtained by HMRC at Blackfriars Crown Court in respect of an alleged tax evasion scheme.
After a two-day hearing, the Divisional Court accepted that the Revenue’s application for the warrants had included “material misrepresentation of the facts, and a material failure to draw relevant matters to the judge’s attention.” and underlined the duty of candour owed by investigators to judges when seeking search warrants.
The claimants were also successful in their claim for costs.
Rhys Meggy appeared as lead counsel for the four claimants, instructed by Harry Travers and Greg Mailer of BCL Solicitors LLP.