Chasing tax fraudsters using the tort of conspiracy

Publisher:
Lawbook Co
Publication Type:
Journal Article
Citation:
Australian Tax Review, 2008, 37 (3), pp. 131 - 147
Issue Date:
2008-01
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This article analyses whether taxing authorities may pursue participants in tax fraud using the tort of conspiracy, with a focus on the position in Australia. A discussion of a recent successful claim in the United Kingdom is used to highlight the two main issues that arise. The first is whether or not a claim in conspiracy is legitimately available to a taxing authority and the second is whether the requirement of "unlawful means" is sufficiently broad to allow the tort to be used to combat tax fraud. These two matters are discussed in the Australian context in order to determine whether such a claim could be brought in Australia.
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