Revenue and Customs Commissioners v Total Network SL – Times Law Reports

Posted March 13th, 2008 in conspiracy, fraud, law reports, VAT by sally

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

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