Regina -v- Dimsey; Regina -v- Allen; CA 14 Jul 1999

References: Times 14-Jul-1999, Gazette 28-Jul-1999, [2000] QB 744, [1999] EWCA Crim 1917, [1999] EWCA Crim 1917, [2000] 1 Cr App R (S) 497
Links: Bailii
Coram: Laws LJ
A deeming section could create a taxation liability, even where the liability appeared to be duplicated. The clause under which the foreign income of a company came to be chargeable did not affect the existing liability to pay tax on the sums so charged, and charges of conspiracy to cheat the public revenue stood by seeking to evade such additional taxation. Laws LJ: ‘However, it is plain from authorities cited by the Crown that the corporate veil may fall to be lifted where companies are used as a vehicle for fraud. Here the companies in question were the appellant’s alter ego’.
Statutes: Income and Corporation Taxes Act 1988 739(2) 831(1)(b)
This case is cited by:

  • Cited – Regina -v- Smith (David Cadnam) HL (House of Lords, Bailii, Times 17-Dec-01, Gazette 14-Feb-02, 2002] 2 Cr App R(S) 37, [2001] UKHL 68, [2002] 1 WLR 54, [2002] 1 All ER 366, [2001] All ER (D) 182, [2002] 2 Cr App R (S) 37, [2002] Crim LR 396)
    Smith had bought a motor vessel, The Vertine, with £55,000 provided by his co-defendant, John Marriott. In the words of the judge when imposing sentence, the respondent allowed himself to be used as Marriott’s ship owner and captain. The boat . .
  • Cited – Walkley -v- Precision Forgings Ltd HL ([1979] 1WLR 606, [1979] 2 All ER 548)
    The plaintiff tried to bring a second action in respect of an industrial injury claim outside the limitation period so as to overcome the likelihood that his first action, although timeous, would be dismissed for want of prosecution.
    Held: He . .
  • Cited – Regina -v- Foggon CACD (Times 19-Feb-03, Bailii, [2003] EWCA Crim 270, Gazette 17-Apr-03, [2003] 2 Cr App Rep (S) 85)
    The defendant appealed against a confiscation order, after conviction for cheating the public revenue. Funds had been diverted from his company to avoid payment of taxes.
    Held: Tax which was avoided would fall under the section and be a . .
  • Cited – Regina -v- Stannard CACD (Bailii, [2005] EWCA Crim 2717)
    The defendant had been convicted of offences in which he had operated to purchase companies and use false debentures to evade corporation tax. Compensation had been sought under the 1988 Act. It was argued that the confiscation order should be . .

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