Figures released recently reveal that the number of raids on businesses and homes undertaken by HMRC’s criminal investigation unit more than doubled in the last twelve months. However as a case decided in the High Court last month demonstrates HMRC does not always act in a lawful way. Where a raid occurs HMRC will have obtained a search warrant in order to gain access and the key question is whether the warrant complies with the statutory requirements.
The case of R (on the application of Anand) v HMRC and Crawley Magistrates Court 9 October 2012 as yet unreported reveals what happens when HMRC blunders. HMRC was investigating whether a director of an animation film company had been guilty of serious tax fraud after the company claimed film tax relief on...
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