Newcastle United Football Club (NUFC) has failed in an attempt to quash HMRC’s search warrant for documents involving suspected major tax fraud.
The alleged fraud centred on payments made in transfer dealings by football agents and undeclared signing-on fees paid by the clubs via an agent. During the course of the investigation the HMRC seized a large number of documents. However they were prevented from inspecting them when NUFC obtained a temporary injunction and an order for expedition of an application for judicial review of the Crown Court Judge’s decision to issue the search warrant.
On 4 October 2017, at a full hearing the Divisional Court refused the judicial review application. The Club failed on all grounds.
The judgment can be found here.
Stephen Nathan QC represented HMRC.