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

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”.

Court: CA
Date: 14-Jul-1999
Judges: Laws LJ
Statutes: Income and Corporation Taxes Act 1988 739(2) 831(1)(b)
Links: Times, Gazette, Bailii,
References: [2000] QB 744, [1999] EWCA Crim 1917, [1999] EWCA Crim 1917, [2000] 1 Cr App R (S) 497
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