Customs & Excise v Total Network SL

Customs & Excise v Total Network SL

On the agreed facts, the claimants have a cause of action in conspiracy by unlawful means against the defendant. Fraud and cheating the revenue constitute unlawful means for the tort, and the action does not circumvent the statutory VAT scheme. The tort is not limited to harm to trade or business.

Parties
Claimant: Commissioners of Customs & Excise; Defendant: Total Network SL
Jurisdiction
England and Wales
Judgment Date
10 January 2005
Procedural Posture
Civil / Preliminary Issue Determination
Outcome
Claimants have a cause of action in conspiracy by unlawful means against the defendant as pleaded.
Legal Topics
Conspiracy, Carousel Fraud, VAT Fraud, Unlawful Means, Recovery of Wrongly Paid VAT
Civil Procedure Tax Law Tort Law Conspiracy Carousel Fraud VAT Fraud Unlawful Means Recovery of Wrongly Paid VAT

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Parties

Commissioners of Customs & Excise

Claimant

Total Network SL

Defendant

Procedural Posture

Civil / Preliminary Issue Determination

Legal Issues

  1. 1 Whether the claimants have a cause of action in conspiracy against the defendant as pleaded
  2. 2 Whether the alleged conspiracy circumvents the statutory VAT scheme
  3. 3 Whether fraud constitutes 'unlawful means' for the purposes of the tort of conspiracy

Ratio Decidendi

On the agreed facts, the claimants have a cause of action in conspiracy by unlawful means against the defendant. Fraud and cheating the revenue constitute unlawful means for the tort, and the action does not circumvent the statutory VAT scheme. The tort is not limited to harm to trade or business.

Court Disposition

Claimants have a cause of action in conspiracy by unlawful means against the defendant as pleaded.

Orders

  • Proceedings may continue against the defendant on the basis of conspiracy by unlawful means.