||All England Reporter
|| All ER (D) 353 (Oct)
||Queen's Bench Division
Judge Grenfell sitting as a judge of the High Court
||John Grace QC and Michael Mylonas (instructed by McMillan Williams) for the claimant.
||Richard Davies QC and Charles Brown (instructed by Barlow Lyde & Gilbert) for the defendant.
||24 October 2002
Damages and compensation - Personal injury - Quantum - Failure to declare cash earnings - Entitlement to bring claim for undisclosed earnings.
There was a clear distinction between involvement in dishonesty in the actual receipt of income and the subsequent dishonesty in failing to declare it for revenue purposes. Whilst it was true that a failure to account for cash income involved a fraud on Commissioners of Customs and Excise and the Inland Revenue, the receipt of income itself, unlike benefit fraud, did not involve any criminal act. It was not without significance that both the Commissioners and the Revenue most commonly sought to recover unpaid tax by way of civil proceedings. Furthermore, provided that the discount for tax that would have been paid was made clear, there was no question of the court condoning the failure to disclose such payments. Not to take account of cash income, net of tax, would do injustice to a claimant, for it could be depriving him of a significant proportion of his actual earning potential.
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