The case of Martin O’Neill concerned the challenge of a Magistrates Court’s decision to grant two search warrants upon application by HMRC together with the lawfulness of the entry and search effected by HMRC of the same. Mr Power QC was praised by Lord Justice Gillen for the industry displayed and the presentation of his oral submissions. The challenge was successful.
This important decision of the Court crystallised the correct information that should be presented to Magistrates’ before the granting of search warrants in addition to emphasising the close scrutiny that must be applied by the Judiciary upon considering any such application. Further, the Judgment identified the importance of paying close attention to the drafting and structure of search warrants to ensure that the warrant does not fall foul of the law due to the lack of clarity.
This case is now the leading authority on this often controversial area of law.
Mr Power QC appeared together with Mr Sayers of Counsel instructed by Eric Williams of Cobleys in Liverpool