The Narrow Limits of Issue Estoppel: the Supreme Court’s decision in SKAT v MCML Ltd [2026] UKSC 19 – Article by Tom Frazer

On 1 July 2026 the Supreme Court gave judgment in the case of Skatteforvaltningen (The Danish Customs and Tax Administration) v MCML Ltd (formerly ED&F Man Capital Markets Ltd). The Court restated the key principles of the doctrine of issue estoppel, clarifying the restricted limits of its ambit.

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