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Procedure.Tax
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Q10: Decisions obtained by fraud
Evidence of fraud that could have been obtained before the original decision
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Query whether this prevents setting aside
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"[73] It was expressly conceded on behalf of the insurers for the purposes of the present appeal that whenever and however a legal claim is settled, a party seeking to set aside the settlement for fraud must prove the fraud by evidence which it could not have obtained by due diligence at the time of the settlement. It makes no difference to the outcome of the present case and the court heard no argument about whether the concession was correct. Any opinion on the subject would therefore be obiter, and since the court has not considered the relevant authorities (including Commonwealth authorities such as Toubia v Schwenke [2002] NSWCA 34) or academic writing, it is better to say nothing about it." (Hayward v. Zurich Insurance Company plc [2016] UKSC 48)
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