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13 January 2023
Issue: 8008 / Categories: Case law , In Court , Judicial line
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Judicial line: 6 & 13 January 2023

This week: swindling the tax man; debtor instalments; blocking final divorce; European enforcement; new law divorce challenge.
  • Swindling the tax man.
  • Debtor instalments.
  • Blocking final divorce.
  • European enforcement.
  • New law divorce challenge.

Illegal but unpleaded

Q If it transpires from the evidence at a civil trial that the parties have agreed to evade charges for VAT and income tax on a contract price, is it open to the trial judge to dismiss a claim arising out of that contract on the ground that it is void for illegality and despite neither contracting party having pleaded illegality?

A The court has power to dismiss a claim on the ground that it is tainted by illegality. It is unsurprising that an arrangement to evade taxes goes unpleaded and we consider that the general rule that it is not for the court to raise an issue that has not been raised by a party, might not apply in this situation. However, the court would need to be satisfied that enforcement of the contract would be contrary to the public

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MOVERS & SHAKERS

Jurit LLP—Caroline Williams

Jurit LLP—Caroline Williams

Private wealth and tax team welcomes cross-border specialist as consultant

Freeths—Michelle Kirkland Elias

Freeths—Michelle Kirkland Elias

International hospitality and leisure specialist joins corporate team as partner

Flint Bishop—Deborah Niven

Flint Bishop—Deborah Niven

Firm appoints head of intellectual property to drive northern growth

NEWS
Talk of a reserved ‘Welsh seat’ on the Supreme Court is misplaced. In NLJ this week, Professor Graham Zellick KC explains that the Constitutional Reform Act treats ‘England and Wales’ as one jurisdiction, with no statutory Welsh slot
The government’s plan to curb jury trials has sparked ‘jury furore’. Writing in NLJ this week, David Locke, partner at Hill Dickinson, says the rationale is ‘grossly inadequate’
A year after the $1.5bn Bybit heist, crypto fraud is booming—but so is recovery. Writing in NLJ this week, Neil Holloway, founder and CEO of M2 Recovery, warns that scams hit at least $14bn in 2025, fuelled by ‘pig butchering’ cons and AI deepfakes
After Woodcock confirmed no general duty to warn, debate turns to the criminal law. Writing in NLJ this week, Charles Davey of The Barrister Group urges revival of misprision or a modern equivalent
Family courts are tightening control of expert evidence. Writing in NLJ this week, Dr Chris Pamplin says there is ‘no automatic right’ to call experts; attendance must be ‘necessary in the interests of justice’ under FPR Pt 25
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