George McPherson examines the scope of ‘the revenue rule’

In an article recently published by Oxford University Press, George McPherson considers the scope of ‘the revenue rule’. George’s article follows the Court of Appeal’s decision in February 2022 that the revenue rule did not render inadmissible claims brought by the Danish tax authority (SKAT) to recover refunds of £1.44 billion of withholding tax from more than 100 defendants.

In the revenue rule appeal, George acted as junior counsel for ED&F Man Capital Markets Limited, the only defendant which succeeded against SKAT. George was instructed by Rosenblatt and led by Ali Malek KC.