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When will the court assist to unwind a transactions, especially in tax mistakes? 

Webinar, 12-1pm 14th March. Broadcast Live & available on demand

Presented by

Steven Kempter, Partner, Withers

Harriet Brown, 15 Old Square/Tax Chambers

During this webinar recording, Steven & Harriet will explains the ramifications of her own case Pemberton v Pemberton 2016. It is an important case on changing a trust under VTA 1958 that has important implications for both tax and trust practitioners.

- The relevant test

- Pitt v Holt 

- Tax avoidance and the refusal to grant relief 

- Van der Merwe v Goldman: the distinction between contract and gift mistakes

- A point about jurisdiction: which court can relieve a mistake? 

- What are other trust jurisdictions doing