header-logo header-logo

14 May 2021 / Nick Leigh, Rosenblatt
Issue: 7932 / Categories: Opinion , Tax , Costs , Procedure & practice
printer mail-detail

The SKAT revenue rule decision

48964
Nick Leigh reports on the occasional eyebrow-raising qualities of tax law

The SKAT case is one of the biggest civil litigation claims before the English court. Mark that—was.

In a huge decision, the entire multi-billion pound matter has been disposed of at the first opportunity by the court.

The claims—SKAT is short for Skatteforvaltningen, the Danish Customs and Tax Administration—had been brought as part of a wide-reaching pursuit to recover circa £1.5bn lost in 2012 to 2015 to dividend tax reclaims SKAT alleged it was not liable to pay.

Its various causes of action—against more than 100 defendants in total—included allegations of fraud, negligent participation and negligent misstatement.

The litigation was so vast, the trial was anticipated to last more than a year. Two mini-trials to address preliminary issues that would subsequently inform the main proceedings were themselves on the scale of serious High Court litigation.

It is the first of such mini-trials that has given rise to the decision of Mr Justice Andrew

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Harneys—Maggie Kwok & George Weston

Harneys—Maggie Kwok & George Weston

Harneys senior leadership appointments

Freeths—Keith Browne & Jim Jordan

Freeths—Keith Browne & Jim Jordan

Freeths strengthens London Construction and Engineering practice with two strategic senior hires

Anthony Collins—Laura Moss

Anthony Collins—Laura Moss

Anthony Collins announces strategic hire to deepen skills base in the social business sector

NEWS
Existing defamation law can respond to AI ‘hallucinations’, but allocating responsibility will prove harder where outputs reach users without human intervention
The High Court has upheld a rare successful serious-irregularity challenge after an arbitrator relied on an implied term neither party had advanced
Thirty years after The Future of Law shook a profession still using fax machines, its central forecast looks increasingly less like prophecy and more like description
More than 100 teams from the legal and financial services sectors competed in five sports at the 51st Law Society RFC Festival of Sport earlier this month
Part-time status need only be an effective cause of less favourable treatment, rather than the sole cause, the Supreme Court has held in Augustine v Data Cars
back-to-top-scroll