Revenue Takes on Carousel Fraud and Loses

Carousel Fraudsters Win
Revenue and Customs Commissioners v Total Network SL
[2007] EWCA Civ 39
CA
31 January 2007
Daily Law Notes Summary
The Revenue had no cause of action in the tort of unlawful
conspiracy against dishonest traders operating “carousel”
transactions that annually defrauded taxpayers of vast amounts of
VAT.