Premier League clubs Newcastle and West Ham were raided in April by HM Revenue & Customs (HMRC) in conjunction with French authorities over a suspected £5m ($6.3m, €5.7m) of income tax and national insurance fraud in transfer deals with French club Marseille.
The materials seized included business records, financial records, computers and mobile phones.
The raid also saw Newcastle’s managing director Lee Charnley among a number of senior European football officials arrested and later released without charge.
Earlier this month, the football club applied for permission to seek a judicial review of the search-and-seize order HMRC had obtained against Newcastle United.
At a hearing in London on Thursday, a judge said it was “arguable” on several grounds the search warrant was obtained unlawfully, reported The BBC.
Justice Supperstone added that there must be a full High Court hearing of the issues, which is expected to take place next month from 27-28 July.
He previously ordered HMRC to return the materials seized from St James’ Park stadium and banned the tax office from examining them.
Warrants flawed
Newcastle United argued the warrants were “excessively wide” and there were no grounds to believe the club was engaged in suspected tax fraud.
The club’s lawyers are also claiming the legal procedures followed when the warrants were obtained at Leeds Crown Court were flawed as no proper reasons were given.
The judge said a lack of reasons made it harder for him to be satisfied the warrants were lawfully issued.
