Skatteforvaltningen (The Danish Customs And Tax Administration) (“SKAT”) v Solo Capital Partners LLP (in special administration) & Ors

Skatteforvaltningen (The Danish Customs And Tax Administration) (“SKAT”) v Solo Capital Partners LLP (in special administration) & Ors

The court directed that the 25 identified sample trades will be treated as representative for the main trial, subject to possible future applications for adjustment. The main trial timetable was set out in detail to ensure fairness, sufficient time, and clarity for all parties, with built-in flexibility for overrun and breaks. The court further ordered that, unless a defendant pleads and obtains permission to plead a positive case for a different governing law, the claims against that defendant will be determined by reference solely to English law.

Parties
Claimant: Skatteforvaltningen (The Danish Customs and Tax Administration) ("SKAT"); Defendants: Solo Capital Partners LLP (in Special Administration) & Others; Defendants: Sanjay Shah Defendants; Defendants: Lui Defendants; Defendants: DWF Defendants; Defendant: Mr Jas Bains; Defendant: Mr Mankash Jain
Jurisdiction
England and Wales
Judgment Date
11 September 2024
Procedural Posture
Civil Commercial (case Management Conference) / Case Management Rulings (pre Main Trial)
Outcome
Case management directions issued
Legal Topics
Case Management, Trial Timetable, Representative Sample Selection, Governing Law Determination
Civil Procedure Commercial Law Case Management Trial Timetable Representative Sample Selection Governing Law Determination

Case Brief

Summary, issues, holding and outcome

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Parties

Skatteforvaltningen (The Danish Customs and Tax Administration) ("SKAT")

Claimant

Solo Capital Partners LLP (in Special Administration) & Others

Defendants

Sanjay Shah Defendants

Defendants

Lui Defendants

Defendants

DWF Defendants

Defendants

Mr Jas Bains

Defendant

Mr Mankash Jain

Defendant

Procedural Posture

Civil Commercial (case Management Conference) / Case Management Rulings (pre Main Trial)

Legal Issues

  1. 1 Whether the identified 25 sample trades are representative for the main trial
  2. 2 How the main trial timetable and structure should be set
  3. 3 Whether and how to determine the governing law for claims against each defendant

Ratio Decidendi

The court directed that the 25 identified sample trades will be treated as representative for the main trial, subject to possible future applications for adjustment. The main trial timetable was set out in detail to ensure fairness, sufficient time, and clarity for all parties, with built-in flexibility for overrun and breaks. The court further ordered that, unless a defendant pleads and obtains permission to plead a positive case for a different governing law, the claims against that defendant will be determined by reference solely to English law.

Court Disposition

Case management directions issued

Orders

  • The 25 sample trades identified by SKAT are to be treated as representative for the main trial, subject to possible future adjustment by application.
  • The main trial timetable is set as outlined, with specific dates, breaks, and structure, subject to review at the pre-trial review.