Chasing tax fraudsters using the tort of conspiracy

Edmundson, PR

Chasing tax fraudsters using the tort of conspiracy

Edmundson, PR

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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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Field	Value	Language
dc.contributor.author	Edmundson, PR	en_US
dc.date.issued	2008-01	en_US
dc.identifier.citation	Australian Tax Review, 2008, 37 (3), pp. 131 - 147	en_US
dc.identifier.issn	0311-094X	en_US
dc.identifier.uri	http://hdl.handle.net/10453/10506
dc.description.abstract	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.	en_US
dc.publisher	Lawbook Co	en_US
dc.relation.ispartof	Australian Tax Review	en_US
dc.title	Chasing tax fraudsters using the tort of conspiracy	en_US
dc.type	Journal Article
utslib.citation.volume	3	en_US
utslib.citation.volume	37	en_US
utslib.for	1801 Law	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1402 Applied Economics	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Law
utslib.copyright.status	closed_access
pubs.consider-herdc	true	en_US
pubs.issue	3	en_US
pubs.volume	37	en_US

Abstract:

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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http://hdl.handle.net/10453/10506