Skatteforvaltningen (The Danish Customs And Tax Administration) v Solo Capital Partners LLP & Ors

Skatteforvaltningen (The Danish Customs And Tax Administration) v Solo Capital Partners LLP & Ors

SKAT's claims against Goal for negligent misstatement, unjust enrichment, and knowing receipt raise triable issues and cannot be summarily dismissed. There is a realistic prospect that Goal, as a professional tax reclaim agent, impliedly represented to SKAT that it believed the claims it submitted were genuine and had reasonable grounds for that belief, and that it owed SKAT a duty of care in respect of such representations. The unjust enrichment and knowing receipt claims also raise triable issues. However, SKAT's pleadings are unfit for purpose and must be re-pleaded with clarity and precision. The applications for summary judgment and to amend the pleadings are both dismissed.

Parties
Claimant: Skatteforvaltningen (the Danish Customs and Tax Administration); Defendant: Goal Taxback Limited; Defendant: Solo Capital Partners LLP (in special administration) and others
Jurisdiction
England and Wales
Judgment Date
26 June 2020
Procedural Posture
Commercial Court Civil Claim / Summary Judgment Application and Application to Amend Pleadings
Outcome
Summary judgment application dismissed; application to amend pleadings dismissed; SKAT directed to re-plead its claims against Goal; Danish law claims struck out as against Goal.
Legal Topics
Negligent Misstatement, Knowing Receipt, Unjust Enrichment, Agency, Summary Judgment, Duty of Care
Civil Procedure Tort Law Equity and Trusts Unjust Enrichment Negligent Misstatement Knowing Receipt Agency Summary Judgment +1 more

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Parties

Skatteforvaltningen (the Danish Customs and Tax Administration)

Claimant

Goal Taxback Limited

Defendant

Solo Capital Partners LLP (in special administration) and others

Defendant

Procedural Posture

Commercial Court Civil Claim / Summary Judgment Application and Application to Amend Pleadings

Legal Issues

  1. 1 Whether a tax reclaim agent (Goal) owed a duty of care to the Danish tax authority (SKAT) in submitting refund claims as agent for named taxpayers
  2. 2 Whether Goal made implied representations to SKAT as to the genuineness of claims and its belief in their validity
  3. 3 Whether Goal was unjustly enriched by fees received from claims paid by mistake

Ratio Decidendi

SKAT's claims against Goal for negligent misstatement, unjust enrichment, and knowing receipt raise triable issues and cannot be summarily dismissed. There is a realistic prospect that Goal, as a professional tax reclaim agent, impliedly represented to SKAT that it believed the claims it submitted were genuine and had reasonable grounds for that belief, and that it owed SKAT a duty of care in respect of such representations. The unjust enrichment and knowing receipt claims also raise triable issues. However, SKAT's pleadings are unfit for purpose and must be re-pleaded with clarity and precision. The applications for summary judgment and to amend the pleadings are both dismissed.

Court Disposition

Summary judgment application dismissed; application to amend pleadings dismissed; SKAT directed to re-plead its claims against Goal; Danish law claims struck out as against Goal.

Orders

  • Goal's application for summary judgment is dismissed.
  • SKAT's application for permission to amend its pleadings is dismissed.