Case Study - Accentra v. Advocate General

HMRC investigators carried out a search, under a Scottish warrant, of the premises of an English technology company.  The company was concerned that the warrant was unnecessary, and was so wide in its scope that its execution impacted upon the ability of the company to operate. 

Stuart Munro and his team assisted the clients in successfully seeking suspension of the warrant before the High Court in Edinburgh.  A range of issues were raised, including the scope of the warrant, the failure to provide a mechanism for dealing with legal professional privilege, and the need for the party seeking the warrant to provide a full and candid account of events to enable the court to properly determine the issue of necessity.