Supreme Court clears path for Danish Tax Authority's fraud claims to be heard in an English court (Skatteforvaltningen (SKAT) v Solo Capital Partners LLP and others)

Published on: 08 November 2023

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Article summary

Tax Analysis: In SKAT v Solo Capital Partners and others, the Supreme Court has upheld the decision of the Court of Appeal that Dicey rule 3 (now rule 20) also known as the revenue rule does not apply in this case where the Danish tax authority seeks to recover money defrauded from it and not a claim of a sovereign character to enforce unpaid Danish tax or to recover Danish tax. SKAT’s claims against Solo Capital Partners and others to recover the money defrauded from it can proceed to a trial in an English court. As well as outlining a summary of the decision, this News Analysis also contains commentaries from Hugh Gunson, Partner, Charles Russell Speechlys LLP and Jonathan Schwarz, Temple Tax Chambers (Tax Counsel to SKAT).

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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