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HMRC -v- I, The High Court, VAT fraud - Judicial review


This case involved an extensive UK and European investigation by HMRC. It was alleged that the Defendant was involved in a 23 million pound VAT diversion fraud. It was alleged that alcohol was shipped from the UK to warehouses in continental Europe and then shipped back to the UK with duplicate delivery documents. A search warrant obtained by HMRC prior to the Defendant's arrest enabled them to seize material and equipment to be used as evidence.


The defence successfully sought judicial review in the High Court regarding the legality of the search warrant which was subsequently quashed. The result at the High Court was able to restrict the furtherance of the criminal investigation.