21st Century Logistic Solutions Ltd (in liquidation) v Madysen Ltd.  BVC 779
 EWHC 231 (QB).
Queenʼs Bench Division.
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.