Estoppel explained: What the UK Supreme Court’s latest decisions mean for offshore litigation

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The UK Supreme Court has recently delivered judgment in Skatteforvaltningen v MCML Ltd  which has helped focus the parameters of estoppel, together with previous landmark decisions, such as Tinkler v HMRC estoppel by convention (Harneys’ article on Tinkler can be viewed here), and Guest v Guest, regarding proprietary estoppel (Harneys’ article on Guest can be viewed here).