Temple Garden Chambers is a leading common law set based in London and The Hague.
With excellence from top to bottom Chambers provides a first class service in a number of different fields.
Temple Garden Chambers is a leading common law set based in London and The Hague.
With excellence from top to bottom Chambers provides a first class service in a number of different fields.
17/04/2024
The High Court has today handed down judgment refusing claims for judicial review brought by MCML Ltd, a substantial financial institution previously known as ED&F Man, and the former head of its equity trading desk.
The claimants challenged search warrants obtained and executed by HMRC, at the request of the German and Danish authorities, at the company’s London head office and the second claimant’s home address. The searches formed part of a substantial cross-border criminal investigation into a £500 million “cum-ex” tax fraud.
Following a 3-day hearing, the Divisional Court (Whipple LJ and Hilliard J) has today handed down a 75-page judgment refusing the claims on each of the 8 grounds. The case raised novel and complex legal issues concerning the duty of full and frank disclosure in ex parte applications in the mutual legal assistance context.
Nicholas Chapman, leading Tom Rainsbury (3VB) and Joanna Buckley (Matrix), represented HMRC.
Download File
