To avoid the payment of tax by positive false representations constitutes a fraud on the Crown and a fraud on the public. It is a common law offence and is indictable as such.
Lord Goddard CJ
[1956] 2 QB 252
England and Wales
Citing:
Cited – Rex v Bainbridge 1782
. .
Cited by:
Cited – Total Network Sl v Revenue and Customs HL 12-Mar-2008
The House was asked whether an action for unlawful means conspiracy was available against a participant in a missing trader intra-community, or carousel, fraud. The company appealed a finding of liability saying that the VAT Act and Regulations . .
These lists may be incomplete.
Updated: 16 July 2021; Ref: scu.268782