“In the circumstances of SKAT’s litigation, the judge looked behind the form of the claims, which had been framed as private law clauses and determined the the real substance of them was in fact for a refund of taxes erroneously paid. The fall out was devastating for SKAT. all of its High Court claims were dismissed and it was further ordered to pay the defendants’ significant costs on an indemnity basis. However, this is unlikely to be the end of the matter, SKAT having been granted leave to appeal the decision,” they write.
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