CL-2018-000297, CL-2018-000404, CL-2018-000590, - [2025] EWHC 2364 (Comm)

At the Main Trial, Mr Klar accepted that Solo Model, Maple Point Model and Klar Model trading all in fact operated without the acquisition by any party of any shareholding, and that upon the findings of Danish tax law made in SKAT (Validity Issues), supra, the tax refund claims made pursuant to trading under all three Models were not valid claims that SKAT was obliged to pay. SKAT submitted that as a result, “the key issue for the Court to decide in relation to Mr Klar’s liability is his state of mind during the Relevant Period: did he honestly believe that the representations that were made to SKAT as part of the Klar, Solo and Maple Point Schemes were true?” That overlooked the major prior question whether Mr Klar appreciated that any of the representations alleged by SKAT was made (or any statement or statements to the same essential effect as one or more of them).