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The Supreme Court has found that claims brought by the Danish Customs and Tax Administration, Skatteforvaltningen, seeking to recover $1.5 billion in the Commercial Court, did not infringe the common law rule against the enforcement of foreign revenue and public law.

The ruling confirmed the decision in the Court of Appeal, details of which may be found here.

Lord Pannick KC and Andrew Scott KC acted for Skatteforvaltningen, instructed by Pinsent Masons LLP.

Kieron Beal KC acted for the Sanjay Shah Defendants, instructed by Meaby & Co LLP.

The judgment may be found here.

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