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