Skatteforvaltningen v MCML Ltd

Skatteforvaltningen v MCML Ltd

SKAT is precluded by issue estoppel from pursuing claims against EDFM based on Tax Vouchers pleaded in the 2018 proceedings, as the applicability of the foreign revenue rule to such claims was fundamental to the prior judgment; claims based on new Tax Vouchers are not barred. The appeal on abuse of process fails, as SKAT's delay in pleading fraud did not prejudice EDFM or constitute misuse of court process.

Parties
Claimant/respondent: Skatteforvaltningen; Defendant/appellant: MCML Ltd (previously ED&F Man Capital Markets Ltd)
Jurisdiction
England and Wales
Judgment Date
04 April 2025
Procedural Posture
Civil Appeal / Court of Appeal Judgment on Appeal From High Court
Outcome
Appeal allowed in part (issue estoppel applies to claims based on Tax Vouchers pleaded in 2018 proceedings; appeal dismissed on abuse of process).
Legal Topics
Issue Estoppel, Abuse of Process, Foreign Revenue Rule, Res Judicata
Civil Procedure Conflict of Laws Issue Estoppel Abuse of Process Foreign Revenue Rule Res Judicata

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Parties

Skatteforvaltningen

Claimant/respondent

MCML Ltd (previously ED&F Man Capital Markets Ltd)

Defendant/appellant

Procedural Posture

Civil Appeal / Court of Appeal Judgment on Appeal From High Court

Legal Issues

  1. 1 Whether SKAT's claims are barred by issue estoppel
  2. 2 Whether SKAT's claims constitute abuse of process under Henderson v Henderson

Ratio Decidendi

SKAT is precluded by issue estoppel from pursuing claims against EDFM based on Tax Vouchers pleaded in the 2018 proceedings, as the applicability of the foreign revenue rule to such claims was fundamental to the prior judgment; claims based on new Tax Vouchers are not barred. The appeal on abuse of process fails, as SKAT's delay in pleading fraud did not prejudice EDFM or constitute misuse of court process.

Court Disposition

Appeal allowed in part (issue estoppel applies to claims based on Tax Vouchers pleaded in 2018 proceedings; appeal dismissed on abuse of process).

Orders

  • SKAT's claims against EDFM based on Tax Vouchers pleaded in the 2018 proceedings are struck out as barred by issue estoppel.
  • SKAT's claims based on new Tax Vouchers may proceed.