Intertrade Wholesale Ltd & Ors, R (On the Application Of) v Revenue And Customs & Anor

Alun Jones QC and David Bedenham (instructed by Rainer Hughes, Solicitors) for the Claimants James Fletcher (instructed by HMRC) for the First Defendant Hearing date: 25 October 2018 ____________________

i) Ground 1 : failure to make full and frank disclosure in relation to ten matters:

iii) Ground 3: there were no reasonable grounds (a) to suspect an indictable offence had been committed, and (b) that the premises to be searched would have on them material "likely to be of substantial value� to the investigation of the offence", as required by section 8(1) of PACE;

iv) Ground 4: the entries, searches and seizures were unlawful under s.15(1) and s.16(8) of PACE;

Ground 1: HMRC failed to make full and frank disclosure when applying for the search warrants in respect of ten matters