Dicey Rule News Today

The common law revenue rule is a judicial doctrine that prevents courts in one country from being used by a foreign government as a tool to collect lost tax revenue of any kind. As explained by one...

Nick Leigh 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 £1.5 billion lost in 2012 to 2015 to dividend tax reclaims which 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 trial was expected to last more than a year. Tw...

By Jemma Slingo2021-04-28T10:16:00+01:00 A mammoth tax fraud case involving over 100 defendants and 18 solicitors’ firms has fallen at the first hurdle after a judge ruled that Denmark is not entitled to enforce its own tax laws through an English court. The Danish national tax authority (SKAT) brought action against 114 defendants in a bid to recover £1.5bn paid out in dividend tax reclaims between 2012 and 2015. The authority alleges it was wrongly induced to make the refunds. The case w...