In this latest episode of Taxing Matters we take a closer look at the recent case of Asholt and Arundell v HMRC, which involved a challenge to the lawfulness of a search warrant which had been executed by HMRC.
Leading barrister Jonathan Fisher QC, who has over 30 years of experience in financial fraud and tax cases and founder of Bright Line Law, joins us to discuss how you can challenge the lawfulness of search warrants and some of the practical difficulties involved in such a challenge.
We consider the process of obtaining a search warrant, what materials fall within the description of the warrant, and the specific powers granted to HMRC officers. Jonathan provides expert insight into how to successfully challenge search warrants by way of judicial review.
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