Total Network SL v Customs & Excise

Total Network SL v Customs & Excise

The Court of Appeal is bound by Powell v Boldaz, which requires that for an unlawful means conspiracy, the unlawful means must be actionable at the suit of the claimant against at least one conspirator. The Commissioners have no independent actionable claim against Alldech, as the statutory VAT scheme provides the exclusive remedy for recovery of overpaid credits. Therefore, the Commissioners' claim is struck out.

Parties
Appellant: Total Network SL; Respondent: Commissioners of Customs & Excise
Jurisdiction
England and Wales
Judgment Date
31 January 2007
Procedural Posture
Civil Appeal / Appeal From High Court Judgment on Preliminary Issue
Outcome
Appeal allowed; claim struck out
Legal Topics
Unlawful Means Conspiracy, VAT Fraud, Statutory Remedies, Economic Torts
Tort Law Tax Law Civil Procedure Unlawful Means Conspiracy VAT Fraud Statutory Remedies Economic Torts

Case Brief

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Parties

Total Network SL

Appellant

Commissioners of Customs & Excise

Respondent

Procedural Posture

Civil Appeal / Appeal From High Court Judgment on Preliminary Issue

Legal Issues

  1. 1 Whether a claim for conspiracy to cheat the revenue is actionable where the unlawful means alleged is a common law offence of cheating the public revenue
  2. 2 Whether the statutory VAT scheme excludes a common law claim for damages for conspiracy
  3. 3 Whether an unlawful means conspiracy requires the unlawful means to be actionable at the suit of the claimant against at least one conspirator

Ratio Decidendi

The Court of Appeal is bound by Powell v Boldaz, which requires that for an unlawful means conspiracy, the unlawful means must be actionable at the suit of the claimant against at least one conspirator. The Commissioners have no independent actionable claim against Alldech, as the statutory VAT scheme provides the exclusive remedy for recovery of overpaid credits. Therefore, the Commissioners' claim is struck out.

Court Disposition

Appeal allowed; claim struck out

Orders

  • The Commissioners’ claim is struck out.