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

Save for the accidentally candid final answer, I did not believe that Mr Shah in that exchange was giving evidence of what he now perceives as recollection concerning how he understood or saw things at the time. He was putting forward the best he had managed to come up with to try to argue his way out of accepting that CANs purported to record a payment net of tax in the sense contended for by SKAT (paragraph 509ff of the main body of this judgment). I consider him smug enough to have thought he had an argument that might work despite its circularity, but not smart enough to realise that it involved positively asserting an understanding that, when presented to SKAT in support of a tax refund claim, Solo Model CANs would make positive representations of entitlement to a refund (which SKAT has not considered it credible even to allege).