US EditionSkatteforvaltningen v MCML Ltd (formerly ED&F Man Capital Markets Ltd) — [2025] 4 WLR 52
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Skatteforvaltningen v MCML Ltd (formerly ED&F Man Capital Markets Ltd) — [2025] 4 WLR 52
ESTOPPEL — Per rem judicatam — Issue estoppel — Foreign tax authority bringing claim to recover monies wrongfully paid out as tax refunds claiming that defendant negligently misrepresenting that refund due when no tax ever paid or due — Following first jurisdiction judgment authority bringing second set of proceedings claiming that defendant fraudulently misrepresenting that refund due — Whether authority barred by issue estoppel from pursuing c…
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