Revenue and Customs Commissioners v Total Network SL
House of Lords
“Nothing in the Value Added Tax 1994 prevented the Revenue and Customs Commissioners from recovering damages for conspiracy against a participant in a carousel fraud; criminal conduct was actionable as conspiracy whether or not it would be actionable as a separate tort if committed by an individual.”
The Times, 13th March 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
