14 May 2021
Behemoth case SKAT, brought by the Danish tax authorities in hot pursuit of £1.5bn lost in alleged dividend tax fraud, was one of the biggest civil litigation claims to come before the English courts, writes Rosenblatt senior associate Nick Leigh in this week’s NLJ.
The Danish state was this week ordered to pay the defendants indemnity costs, in a judgment that did not shy from criticising the ferocity of the claimant’s pursuit. Last month, the Danes lost the case. More than 100 defendants were involved and the trial was anticipated to last a year. The alleged fraud has been a high-profile scandal in the Danish media.
Mr Justice Andrew Baker, however, was able to dismiss all the claims in one go in the first of two mini-trials to determine preliminary issues. Leigh writes: ‘What was the cause? The Revenue Rule.’
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