Civil Litigation and the Police and Criminal Evidence Act 1984 (Newcastle United v HMRC)

Article summary

Corporate Crime analysis: On 29 November 2023, the Divisional Court comprised of Singh LJ and Garnham J handed down judgment in the matter of Newcastle United Football Company Ltd v Commissioners for His Majesty’s Revenue and Customs. The Case Stated questioned under what conditions, if any, is it lawful for HMRC to retain and share internally copies of documents seized as part of a criminal investigation when that investigation has closed? The Court ruled that HMRC was entitled to share copies of relevant documents seized as part of a criminal investigation to its civil investigation team, and that the Crown Court Judge was wrong to impose conditions on such sharing. Written by Laurence Harris, barrister at Mountford Chambers.