6 Jul 2011
HER MAJESTY\'S REVENUE & CUSTOMS v. HASHU DHALOMAL SHAHDADPURI AND ANOTHER
- Citation
- HER MAJESTY\'S REVENUE & CUSTOMS v. HASHU DHALOMAL SHAHDADPURI AND ANOTHER
- Court
- Court of Appeal
- Case number
- CACV269/2010
The Court held that on the pleaded facts HMRC's case properly alleges MTIC carousel fraud and unlawful means conspiracy directed at obtaining VAT refunds which were then diverted, and it is not plain and obvious that the English proceedings could not produce a judgment enforceable in Hong Kong; accordingly the strike out application failed and leave to appeal was refused. Whether any eventual English judgment would be enforceable depends on the basis of that judgment and the scope of the Rule 3 prohibition and is not resolvable on strike out.