QUEEN'S BENCH DIVISION
CROWN OFFICE LIST
B e f o r e :
(Lord Bingham of Cornhill)
MR JUSTICE MORISON
| HER MAJESTY'S COMMISSIONER FOR CUSTOMS & EXCISE
|- v -
|(1) CITY OF LONDON MAGISTRATES' COURT
(2) JOHN POPELY
(3) ANNE POPELY
(4) ROLAND ALBERT POPELY
(5) MICHAEL HARRIS
Smith Bernal, 180 Fleet Street, London EC4
Telephone No: 071-421 4040
(Official Shorthand Writers to the Court)
Excise Solicitor's Office, London SE1 9PJ) appeared on behalf of
MR CRAIG BARLOW (instructed by Messrs Morgan Cole, London EC4 2JB)appeared on behalf of THE FOURTH RESPONDENT
Crown Copyright ©
Wednesday 17 May 2000
"The proceedings before me were criminal proceedings. There being no definition in the 1985 Act or the 1986 Regulations mentioned at 5(iii) above [the Act and regulations already referred to] of 'criminal proceedings' I had to be guided by analogous definitions. I drew assistance from the definition at 5(i) above [of the Contempt of Court Act 1981] and the definition of 'offence' under Section 2 of the Bail Act 1976 (where 'offence' includes 'alleged offence'). I concluded that 'criminal proceedings' included proceedings pursuant to applications for court orders since a pre- condition of making such an order was that I had to satisfy myself that there were reasonable grounds for believing that a particular type of offence had been committed. Accordingly, I decided that I had jurisdiction to make an order under Regulation 3 of The Costs in Criminal Cases (General) Regulations. I then made such an order against the appellant."
"Was I correct in concluding that in respect of an application inter partes for access orders under paragraph 11(b) of Schedule 11 to the Value Added Tax Act 1994 I had jurisdiction under Regulation 3 of The Costs in Criminal Cases (General) Regulations 1986 and Section 19 of the Prosecution of Offences Act 1985 to award costs against a party to the proceedings."
"Schedule 11 shall have effect, subject to section 92(6), with respect to the administration, collection and enforcement of VAT."
"(1) Where, on an application by an authorised person, a justice of the peace .... is satisfied that there are reasonable grounds for believing --
(a) that an offence in connection with VAT is being, has been or is about to be committed, and
(b) that any recorded information (including any document of any nature whatsoever) which may be required as evidence for the purpose of any proceedings in respect of such an offence is in the possession of any person, he may make an order under this paragraph.
(2) An order under this paragraph is an order that the person who appears to the justice to be in possession of the recorded information to which the application relates shall --
(a) give an authorised person access to it, and
(b) permit an authorised person to remove and take away any of it which he reasonably considers necessary, not later than the end of the period of 7 days beginning on the date of the order or the end of such longer period as the order may specify.
(3) The reference in sub-paragraph (2)(a) above to giving an authorised person access to the recorded information to which the application relates includes a reference to permitting the authorised person to take copies of it or to make extracts from it."
"The Lord Chancellor may by regulations make provision empowering magistrates' courts, the Crown Court and the Court of Appeal, in any case where the court is satisfied that one party to criminal proceedings has incurred costs as a result of an unnecessary or improper act or omission by, or on behalf of, another party to the proceedings, to make an order as to the payment of those costs."
"(1) Subject to the provisions of this regulation, where at any time during criminal proceedings --
(a) a magistrates' court,
(b) the Crown Court, or
(c) the Court of Appeal is satisfied that costs have been incurred in respect of the proceedings by one of the parties as a result of an unnecessary or improper act or omission by, or on behalf of, another party to the proceedings, the court may, after hearing the parties, order that all or part of the costs incurred by that party shall be paid to him by the other party."