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
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
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
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
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
