If either you or any of your clients are presented with a search warrant, please call one of the following individuals:
Gary Rowson – 0161 833 5629
These individuals will advise you regarding what actions need to be taken immediately and introduce you or your client to a criminal lawyer, if necessary. We will aim to have somebody at the premises which have been raided within one hour of you contacting our office, or as soon as practical.
Background - Inland Revenue
The statutory authority for the Inland Revenue's power to search premises is contained in S20C Taxes Management Act (TMA) 1970. The warrant must be signed by a circuit judge, who will have been satisfied that there are reasonable grounds for suspecting that evidence of serious tax fraud is to be found on the premises specified. The Inland Revenue have within 14 days to execute the warrant, which will:
- state the times within which the Inland Revenue can enter the premises on the day of the search;
- specify the maximum number of officers allowed onto the premises for the purposes of the search.
The Inland Revenue will be entitled to seize and remove "anything whatsoever" found on the premises which there is "reasonable cause to believe may be required as evidence in proceedings."
Background - Customs and Excise
The statutory authority for Customs & Excise power to search premises is contained in para 10. Sch 11 Value Added Tax Act 1994 (VATA). The warrant must be signed by a magistrate who will have been satisfied that there are reasonable grounds for suspecting that evidence of a fraud offence under any provision of s72(1) to (8) VATA is to be found on the premises specified. Customs & Excise have within one month to execute the warrant which will:
- state the times within which Customs & Excise can enter the premises on the day of the search;
- specify the maximum number of officers allowed onto the premises for the purposes of the search.
Customs & Excise will be entitled to seize and remove "any documents or other things whatsoever" found on the premises which there is "reasonable cause to believe may be required as evidence for the purposes of proceedings."