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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
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