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Solicitors Journal quotes Hugh Gunson on a £1.4bn tax fraud case in the Supreme Court

The Supreme Court has unanimously found in favour of the Danish tax authority in Skatteforvaltningen v Solo Capital Partners LLP and others [2023] UKSC 40. 

Danish authorities are now permitted to pursue a £1.4bn tax fraud case against financial institutions in London’s High Court, after the UK’s Supreme Court rejected an attempt to block it being heard in England. 

Hugh Gunson, Partner, comments on the development for Solicitors Journal:

The impact of this decision is potentially very significant.  Most immediately, it means that SKAT’s claims can proceed to a full trial (scheduled to begin in April 2024 and last for over a year).  More generally, the Supreme Court has re-asserted that the Revenue Rule remains alive and well, but made clear that it does have limitations and its scope needs to be carefully considered in line with the purpose and rationale of the rule.

"Just because a foreign state’s tax system provides the context and background for a claim, that does not mean that it will be inadmissible – it is necessary to consider closely the substance of the claim.  And while the facts of this case are extraordinary, it will be interesting to see if other tax authorities take encouragement from it and explore different avenues to recover sums owed to them.

Read the full article and background of the case in Solicitors Journal here

Related coverage:

Tax Journal 

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