Article published: 24 November 2025
The High Court ruling against Danish tax authority SKAT in a £1.4 billion dividend tax fraud case has been widely reported, not least because the judge concluded that SKAT’s controls on the transactions involved were so flimsy as to represent the equivalent of a ‘help yourself’ sign outside a bank.
Less attention has been given to the judge’s criticisms of the experts who appeared on behalf of the many parties involved. As he put it “ All three experts, in differing ways, did not provide properly balanced written reports”.
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