Tag Archives: Illegality defence

Supreme Court reformulates test for when a claim will fail due to illegality

The Supreme Court has established a new approach to the question of whether a defendant will be able to rely on the defence of illegality: Patel (Respondent) v Mirza (Appellant) [2016] UKSC 42.  Under this new approach, the defence will … Continue reading

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Filed under Miscellaneous

Court of Appeal rejects illegality defence in claim against liquidator

The Court of Appeal has refused to allow a liquidator of a company that was the vehicle for a VAT fraud to rely on the defence of illegality in defending a claim for breach of duty under section 212 of … Continue reading

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Filed under Fraud, Miscellaneous

Supreme Court confirms company in liquidation not prevented from claiming against directors on the basis of fraud attributable to the company

The Supreme Court has unanimously upheld a Court of Appeal decision refusing to strike out a claim by a “one-man” company in liquidation, which had been the vehicle for a VAT fraud, against its former directors and overseas suppliers alleged … Continue reading

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Filed under Fraud, Tort

Court of Appeal finds company in liquidation not prevented from claiming against directors on basis fraud attributable to company

The Court of Appeal has unanimously upheld an order refusing to strike out a claim by a "one-man" company in liquidation, which had been the vehicle for a VAT fraud, against its former directors and overseas suppliers alleged to have … Continue reading

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Filed under Fraud, Tort

House of Lords rules on auditors’ liability in fraud case

In a decision handed down just before the end of term, auditors have won an important House of Lords ruling limiting their liability in cases where a "one man" company is used as a vehicle for fraud: Moore Stephens (a … Continue reading

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Filed under Fraud, Tort