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

Mr Sørensen was a regional director at SKAT from 2009. Through its vice-director, to whom Ms Rømer reported (Lars Nørding until late 2013, then René Frahm Jørgensen), the Accounting Department reported to Mr Sørensen. He had neither knowledge of nor interest in the process undertaken by Mr Nielsen, no issues or problems having ever been brought to his (Mr Sørensen’s) attention in relation to it; and any decisions over what should be done, if anything, to check the entitlement of those claiming dividend tax refunds were not within his or the Accounting Department’s remit. Mr Sørensen was in my view a straightforward and trustworthy witness; but he was a witness with no relevant knowledge or involvement capable of assisting the court on any of the issues in the case. I found it a little baffling that SKAT asked him to be a witness at all.