The province of OBG v Allan determined: the economic torts return to the house of lords
The province of OBG v Allan determined: the economic torts return to the house of lords
This article examines the decision of the House of Lords in Total Network SL v Customs and Excise Commissioners [2008] UKHL 19 concerning the economic torts. The House of Lords examined the tort of unlawful means conspiracy and held that "unlawful means" has a different, wider meaning in conspiracy than when it is used in the tort of causing loss by unlawful means. As a result, the importance of this tort has been elevated. It is argued here that the decision in Total leaves several questions unanswered, and the reasoning is difficult to reconcile with previous authorities, most notably OBG v Allan [2007] UKHL 21
torts, carousel fraud, economic torts, unlawful means conspiracy, VAT
338-346
Lee, James
123f6f53-8dc1-4f65-8116-1f12f5d9e77e
Morgan, Phillip
14c01371-182d-48c6-8fe8-b3e36cf71fa2
July 2009
Lee, James
123f6f53-8dc1-4f65-8116-1f12f5d9e77e
Morgan, Phillip
14c01371-182d-48c6-8fe8-b3e36cf71fa2
Lee, James and Morgan, Phillip
(2009)
The province of OBG v Allan determined: the economic torts return to the house of lords.
King's Law Journal, 20 (2), .
Abstract
This article examines the decision of the House of Lords in Total Network SL v Customs and Excise Commissioners [2008] UKHL 19 concerning the economic torts. The House of Lords examined the tort of unlawful means conspiracy and held that "unlawful means" has a different, wider meaning in conspiracy than when it is used in the tort of causing loss by unlawful means. As a result, the importance of this tort has been elevated. It is argued here that the decision in Total leaves several questions unanswered, and the reasoning is difficult to reconcile with previous authorities, most notably OBG v Allan [2007] UKHL 21
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Published date: July 2009
Keywords:
torts, carousel fraud, economic torts, unlawful means conspiracy, VAT
Identifiers
Local EPrints ID: 79769
URI: http://eprints.soton.ac.uk/id/eprint/79769
ISSN: 0961-5768
PURE UUID: 7a088e93-6ddb-462d-b827-f548d6349126
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Date deposited: 19 Mar 2010
Last modified: 10 Dec 2021 17:35
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Contributors
Author:
James Lee
Author:
Phillip Morgan
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