SKAT Can't Limit Scope Of 1st UK Trial In $2B Fraud Case

Law360, London (March 2, 2021, 7:02 PM GMT) -- A London judge on Tuesday refused to rule out using an upcoming preliminary issues trial to settle factual allegations over Denmark's tax department's use of public powers to pursue its mammoth £1.5 billion ($2.1 billion) lawsuit over an alleged dividend tax fraud.

Denmark's tax agency, known as SKAT, argued at the pre-trial High Court hearing that a four-day trial in March over what's known as the "revenue rule" — a common law principle that prohibits courts from hearing actions by foreign nations to enforce their foreign tax laws — should be restricted to legal argument.

"Although I apprehend this has the...

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