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

Within that joint venture, Oryx for 2014, and WWAM for 2015, controlled the relationships with the Tax Agents, and was de facto the party directing the Tax Agents’ activity. My conclusion for the Maple Point Model tax reclaim business equivalent to the conclusion at paragraph 108 above for the Solo Model, is that, without contradicting the contractual agency of the Tax Agents for the Maple Point Model USPFs, Oryx (for 2014 trades) and WWAM (for 2015 trades) had a primary responsibility for any representations made to SKAT through the Tax Agents for the purpose of possible liability for deceit. That means it is not necessary to take a view on whether Maple Point might also have had such a responsibility. There was no prospect of any of the DWF Ds having a liability based upon a primary liability on the part of Maple Point without having a commensurate liability based upon a primary liability on the part of Oryx (for 2014 trades) or WWAM (for 2105 trades).

For Rajen Shah, in relation to Oryx, and for Mr Horn, in relation to WWAM, the same qualification to what I have just said arises as for Sanjay Shah in relation to SCP (see paragraph 119 above). It has an additional importance for SKAT’s claims against the DWF Ds in relation to the Maple Point business, because in my judgment it would render it fair to consider possible liability against them on the basis of Oryx or WWAM as putative primary tortfeasor, through the mind and will of Rajen Shah or Mr Horn, respectively, although neither of Oryx and WWAM was identified in SKAT’s pleadings as an alleged primary tortfeasor.