JETIVIA SA AND ANOTHER v BILTA (UK) LTD (IN LIQUIDATION) AND OTHERS

[2015] Lloyd's Rep FC Plus 32

SUPREME COURT

Before Lord Neuberger P, Lord Mance, Lord Clarke, Lord Sumption, Lord Carnwath, Lord Toulson, and Lord Hodge

Company – Insolvency – Claim against directors – VAT fraud – Conspiracy – Dishonest assistance – Fraud of directors against company – Ex turpi causa – Attribution – Fraud exception – Hampshire Land Principle – Fraudulent trading – Jurisdiction – Summary judgment – Striking out – Insolvency Act 1986, sections 213 and 238 – Companies Act 2006, sections 172 and 180.