Revenue and Customs Comrs v Total Network SL – WLR Daily

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

Revenue and Customs Comrs v Total Network SL [2008] UKHL 19; WLR (D) 80

“No intention that the Revenue and Customs Commissioners should be barred from recovering damages for conspiracy in the form of a carousel fraud was to be attributed to the legislature in the enactment of the scheme in the Value Added Tax Act 1994. Criminal conduct could constitute unlawful means and be actionable as conspiracy whether or not it would be separately actionable if committed by an individual.”

WLR Daily, 12th March 2008


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