Continue reading "Tax: Operative mistakes and unintended consequences"
This post is only available to members.
Tax: Operative mistakes and unintended consequences
Lawrence Hiller-Wood and Richard Dew discuss the High Court’s current approach to setting aside mistakes Care should always be taken when dealing with or amending pre-2006 interests in possession to ensure that there are no unintended or costly consequences. The recent High Court decision in Hopes v Burton [2022] is a helpful reminder of the …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Futter & anr v HMRC [2013] UKSC 26; [2013] WTLR 977 SC
- Hopes v Burton [2022] EWHC 2770 (Ch) (to be reported in the Spring 2023 edition of the Wills and Trusts Law Reports)
- Kennedy & ors v Kennedy & ors [2014] EWHC 4129 (Ch); [2015] WTLR 837 ChD
- RBC Trustees (CI) Ltd & ors v Stubbs & ors [2017] EWHC 180 (Ch); [2017] WTLR 1399 Ch D
- Ware v Ware [2021] EWHC 694 (Ch); [2021] WTLR 725 ChD