[2013] EWCA Civ 968

Court of Appeal (Civil Division)

[The appeal against this decision is reported at [2015] BVC 20.]

Master of the Rolls, Lord Justice Rimer and Lord Justice Patten

Judgment delivered 31 July 2013

Damages for conspiracy – Carousel fraud (also known as Missing Trader Intra-Community (MTIC) Fraud) – Value added tax – European Emissions Trading Scheme Allowance (also known as a carbon credit) – Public policy – ‘Illegality defence’ – Value Added Tax Act 1994 (‘VATA 1994’), Sch. 8, former Grp. 17 – Insolvency Act 1986 (‘IA 1986’), s. 213.

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