Commissioners for Her Majesty’s Revenue & Customs v Mann [2021] EWHC 1182 (Admin)

“The case was concerned with the operation of the provisions under the Proceeds of Crime Act 2002 for the seizure and detention of cash reasonably suspected to be either recoverable property or intended for use in unlawful conduct. It arose from a situation in which HMRC had been unable to get an extension application on for hearing because of delays caused by the Coronavirus pandemic ...”

ADDED Monday 2nd August 2021