Skatteforvaltningen (The Danish Customs And Tax Administration) v Solo Capital Partners LLP & Ors [2021] EWHC 1683 (Comm) (22 June 2021)

Skatteforvaltningen (The Danish Customs And Tax Administration) v Solo Capital Partners LLP & Ors [2021] EWHC 1683 (Comm) (22 June 2021)

The court should not continue the WFO pending appeal where permission to appeal has been refused and there is no real prospect of success, but may defer discharge of the WFO for a short period to allow the applicant to seek interim relief from the Court of Appeal. In this case, the WFO will be discharged at a specified date to allow SKAT time to apply to the Court of Appeal.

Citation
[2021] EWHC 1683 (Comm)
Parties
Claimant: SKATTEFORVALTNINGEN (the Danish Customs and Tax Administration); Defendants: SOLO CAPITAL PARTNERS LLP (in special administration) and many others; Defendant: Anupe Dhorajiwala; Defendant: Ms Bhudia
Jurisdiction
England and Wales
Judgment Date
22 June 2021
Procedural Posture
Commercial Court Litigation / Post Judgment, Consideration of Interim Relief (wfo) Pending Appeal
Outcome
WFO to be discharged against Mr Dhorajiwala and Ms Bhudia at 5.00 pm on 30 July 2021, allowing SKAT time to seek interim relief from the Court of Appeal.
Legal Topics
Freezing Orders, Interim Relief, Appeals, Jurisdiction, Revenue Rule
Civil Procedure Commercial Law Freezing Orders Interim Relief Appeals Jurisdiction Revenue Rule

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Parties

SKATTEFORVALTNINGEN (the Danish Customs and Tax Administration)

Claimant

SOLO CAPITAL PARTNERS LLP (in special administration) and many others

Defendants

Anupe Dhorajiwala

Defendant

Ms Bhudia

Defendant

Procedural Posture

Commercial Court Litigation / Post Judgment, Consideration of Interim Relief (wfo) Pending Appeal

Legal Issues

  1. 1 Whether the Worldwide Freezing Order (WFO) should be continued, discharged, or deferred pending SKAT's appeal
  2. 2 Whether the court should grant interim relief pending appeal after dismissal of claims and refusal of permission to appeal

Ratio Decidendi

The court should not continue the WFO pending appeal where permission to appeal has been refused and there is no real prospect of success, but may defer discharge of the WFO for a short period to allow the applicant to seek interim relief from the Court of Appeal. In this case, the WFO will be discharged at a specified date to allow SKAT time to apply to the Court of Appeal.

Court Disposition

WFO to be discharged against Mr Dhorajiwala and Ms Bhudia at 5.00 pm on 30 July 2021, allowing SKAT time to seek interim relief from the Court of Appeal.

Orders

  • WFO to continue until 5.00 pm on 30 July 2021 against Mr Dhorajiwala and Ms Bhudia, then discharged without further order.
  • No further order as to continuation of WFO beyond that date.