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Illegality of contract: Intention to defraud Revenue rendered contract illegal

This report relates to 1 case(s)

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    Beauvale Furnishings Ltd v Chapman EAT/79/00 (0 other reports)

In Beauvale Furnishings Ltd v Chapman 29.11.00 EAT 79/00, the EAT holds that the contract of an employee who represented himself as self-employed to the Inland Revenue, the Contributions Agency and the Legal Aid Board was illegal until he regularised his position. He had an intention from the outset to defraud the Revenue by purporting to be self-employed, gaining at the very least the advantage of a postponement in the payment of tax. By contrast, his representations to the Legal Aid Board did not affect the legality of the contract.