21ST CENTURY LOGISTIC SOLUTIONS LTD. v. MADYSEN LTD.
[2004] 2 Lloyd's Rep. 92
QUEEN’S BENCH DIVISION (COMMERCIAL COURT)
Before Mr. Justice Field
Sale of goods - Illegality - Company formed as part of VAT fraud scheme - Goods purchased from abroad and resold in England - VAT charged on resale - Buyer alleged that seller did not intend to pay VAT to Her Majesty’s Customs and Excise - Whether contract illegal - Whether illegality remote from contract.