The WLR Daily case summaries
[2023] WLR(D) 470
Supreme Court
Skatteforvaltningen v Solo Capital Partners LLP and others
[2023] UKSC 40
2023 July 5, 6; Nov 8
Lord Hodge DPSC, Lord Lloyd-Jones, Lord Briggs, Lord Hamblen, Lord Richards JJSC
Conflict of laws— Foreign revenue law— Enforcement of— Foreign tax authority bringing claims to recover monies wrongfully paid out as tax refunds— Authority claiming that defendants fraudulently or negligently misrepresenting that refund due when no tax ever paid or due— Whether claims inadmissible as actions for enforcement of revenue law of foreign state