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    The Supreme Court has upheld the appeal brought by the Danish Customs and Tax Administration, Skatteforvaltningen, finding that a claim brought by the appellant against the respondent in December 2022 was not barred by issue estoppel.

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

    The judgment and case summary may be found here and here.

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