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

Materially similar primary submissions were made against Rajen Shah and Mr Dhorajiwala.

As a submission that the defendant in question understood and intended at the time that the pleaded core representations would be or had been made to SKAT by the tax refund claim documents submitted to it, I did not find that persuasive. The fact that a refund of a certain kind is sought is uninformative as to what, if any, representations of fact or law are made by the claim documents. The relationship, if any, between ‘matters’ that are ‘submitted’, on the one hand, and statements capable of constituting actionable representations, on the other hand, is unidentified. The giant leap between the proposition that a CAN includes statements of fact relating to a subject matter and the allegation that, to the defendant’s knowledge at the time, the very particular representations alleged by SKAT would be and were being made, is simply unjustified.