News - tax cases

Technical win

Customs said that the company incorporated in Spain was involved in a series of carousel frauds in relation to the sale of mobile telephones from Spain to the UK. They began proceedings against the company saying that it had conspired to cheat the public revenue by unlawful means. The issue arose as to whether Customs had a cause of action in conspiracy against the company.
In the Court of Appeal the judges said that they were bound by the decision in Powell v Boldaz 39 BMLR 35 to the effect that an unlawful act actionable at the suit of the claimant was a necessary ingredient of unlawful means conspiracy. Had it not been bound by the decision the court would have held that the allegation of conspiracy to defraud by unlawful means was sufficient.
The company's appeal was allowed.
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