Newcastle had sought a judicial review of HMRC’s order to raid its premises. Mr Justice Supperstone, sitting in London, said it was ‘arguable’ that the search warrant was ‘obtained unlawfully’, and a High Court hearing should take place.

The hearing is expected to take place on 27 and 28 July.

HMRC is investigating suspected income tax and national insurance fraud, centring on the payments made during transfer dealings, and the involvement of football agents.

Lawyers for Newcastle United had argued that there were no grounds to believe it was engaged in tax fraud, and the warrant remit was too wide.

An HMRC spokesman said it would be ‘inappropriate’ to comment any further at this stage. HMRC had previously stated that ‘several men working within the professional football industry’ had been arrested as part of an investigation into suspected income tax and national insurance fraud.

Report by Kevin Reed