The WLR Daily case summaries
[2022] WLR(D) 107
Court of Appeal
Skatteforvaltningen (the Danish Customs and Tax Administration) v Solo Capital Partners LLP
[2022] EWCA Civ 234
2022 Jan 25, 26, 27; Feb 25
Sir Julian Flaux C, Phillips, Stuart-Smith LJJ
Conflict of laws— Foreign revenue law or act of state— Enforcement of— Foreign tax authority bringing claim to recover tax refunds allegedly induced by fraudulent misrepresentations— Rule rendering claims for enforcement of foreign revenue law or claims founded on act of state inadmissible— Whether tax authority’s claims within rule