Date: Thu, 19 Feb 2004 14:04:19

From: Andrew Tettenborn

Subject: Illegality

Field J in the English High Court has satisfactorily reined in the illegality defence in contract, in answering a simple question. If someone supplies goods to me intending not to account to HM Customs for the VAT [sales tax] element, does this disable him from claiming the price? No: there's nothing illegal about the contract itself, and the unilateral intent to defraud the public doesn't make any difference, being too remote. See 21st CENTURY LOGISTIC SOLUTIONS v MADYSEN [2004] EWHC 231 (QB).

Andrew

Andrew Tettenborn MA LLB
Bracton Professor of Law

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