[2004] EWHC 231 (QB).

Queenʼs Bench Division.

Field J.

Judgment delivered 17 February 2004.

Value added tax – Missing trader or carousel fraud – Contract – Illegality – Claimant suing for price of goods sold and delivered – Delivery and quality of goods not disputed – Buyer challenging liability on grounds of illegality – Seller intending to defraud Customs of VAT – Customs proving in liquidation for output tax payable on original supply – Whether fraudulent intention too remote to make contract unenforceable.

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