Skatteforvaltningen v Solo Capital Partners LLP & Ors [2025] EWHC 2364 (Comm) (02 October 2025)

Skatteforvaltningen v Solo Capital Partners LLP & Ors [2025] EWHC 2364 (Comm) (02 October 2025)

SKAT failed to prove that it was induced by misrepresentations to pay the impugned tax refund claims. The court found that SKAT's controls for assessing and paying claims were so inadequate that it was not misled by any alleged misrepresentation. None of the 4,170 claims was valid under Danish law, but SKAT's causes of action required proof of deceit or inducement, which was not established. Accordingly, all claims against the trial defendants (except Syntax GIS Ltd, subject to default judgment) were dismissed.

Citation
[2025] EWHC 2364 (Comm)
Parties
Claimant: Skatteforvaltningen (the Danish Customs and Tax Administration); Defendants: Solo Capital Partners LLP (in special administration) and others (see Appendix 1 for full list); Defendants: Shah Defendants (including Sanjay Shah, Usha Shah, and related entities); Defendants: DWF Defendants; Defendant: John Devonshire; Defendant: Jas Bains; Defendant: Lindisfarne Partners LLP; Defendant: Paul Preston; Defendant: James Hoogewerf; Defendant: Charles Knott; Defendant: Martin Smith; Defendant: Daniel Fletcher; Defendant: Jonathan Godson; Defendant: Mankash Jain; Defendant: Guenther Klar; Defendant: Owen Mitchell; Defendant: Michael Murphy; Defendant: Paul Oakley; Defendant: Syntax GIS Ltd
Jurisdiction
England and Wales
Judgment Date
02 October 2025
Procedural Posture
Commercial Court Consolidated Claims (five Claims) / Final Judgment After Main Trial
Outcome
All claims against trial defendants (except Syntax GIS Ltd) dismissed; judgment for SKAT against Syntax GIS Ltd on default judgment for amount to be determined.
Legal Topics
Tax Refund Claims, Cum Ex Trading, Misrepresentation, Negligent Misstatement, Unjust Enrichment, Revenue Rule, Jurisdiction, Validity of Claims Under Foreign Law
Commercial Law Fraud Restitution Conflict of Laws Tax Refund Claims Cum Ex Trading Misrepresentation Negligent Misstatement +4 more

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Parties

Skatteforvaltningen (the Danish Customs and Tax Administration)

Claimant

Solo Capital Partners LLP (in special administration) and others (see Appendix 1 for full list)

Defendants

Shah Defendants (including Sanjay Shah, Usha Shah, and related entities)

Defendants

DWF Defendants

Defendants

John Devonshire

Defendant

Jas Bains

Defendant

Lindisfarne Partners LLP

Defendant

Paul Preston

Defendant

James Hoogewerf

Defendant

Charles Knott

Defendant

Martin Smith

Defendant

Daniel Fletcher

Defendant

Jonathan Godson

Defendant

Mankash Jain

Defendant

Guenther Klar

Defendant

Owen Mitchell

Defendant

Michael Murphy

Defendant

Paul Oakley

Defendant

Syntax GIS Ltd

Defendant

Procedural Posture

Commercial Court Consolidated Claims (five Claims) / Final Judgment After Main Trial

Legal Issues

  1. 1 Whether SKAT was deceived by misrepresentations in tax refund claims
  2. 2 Whether the tax refund claims were valid under Danish law
  3. 3 Whether SKAT's controls/processes negate inducement by misrepresentation

Ratio Decidendi

SKAT failed to prove that it was induced by misrepresentations to pay the impugned tax refund claims. The court found that SKAT's controls for assessing and paying claims were so inadequate that it was not misled by any alleged misrepresentation. None of the 4,170 claims was valid under Danish law, but SKAT's causes of action required proof of deceit or inducement, which was not established. Accordingly, all claims against the trial defendants (except Syntax GIS Ltd, subject to default judgment) were dismissed.

Court Disposition

All claims against trial defendants (except Syntax GIS Ltd) dismissed; judgment for SKAT against Syntax GIS Ltd on default judgment for amount to be determined.

Orders

  • All claims against trial defendants (other than Syntax GIS Ltd) are dismissed.
  • SKAT entitled to judgment against Syntax GIS Ltd for DKK2,763,859,045.79 (subject to credit for recoveries), with quantum and form of relief to be determined.