Newcastle United have lost a High Court challenge over the seizure of documents by tax officials investigating the financial affairs of several football clubs.
Newcastle's St James' Park and West Ham United's London Stadium were raided by HM Revenue and Customs (HMRC) in April as part of an investigation into suspected income tax and National Insurance fraud.
The home of Newcastle managing director Lee Charnley was also searched, and he was among a number of senior European football officials arrested but later released without charge.
Business and financial records were seized, as well as computers and mobile phones belonging to the club.