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
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