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Mistake: Facing the consequences
In Freedman v Freedman, Clare Stanley QC analyses HMRC’s arguments against rescission of a voluntary disposition due to mistake ‘Practitioners need to bear in mind for the future that HMRC may challenge cases of unintended tax consequences concentrating on the gravity of the mistake.’ This article examines the recent decision of Mrs Justice Proudman in …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Freedman v Freeman [2015] EWHC 1457 (Ch); [2015] WTLR 1187 ChD
- Futter & anr v HMRCC (with Pitt v HMRCC) [2013] UKSC 26; [2013] WTLR 977 SC
- Gibbon v Mitchell [1990] 1 WLR 1304
- In Re Griffiths Deceased [2008] EWHC 118 (Ch); [2008] WTLR 685
- Kennedy v Kennedy [2015] WTLR 837 [2014] EWHC 4129 (Ch)
- Lady Hood of Avalon v Mackinnon [1909] 1 Ch 476
- National Westminster Bank Plc v Daniel [1993] 1 WLR 1453
- Ogilvie v Littleboy (1897) 13 TLR 399, Ogilvie v Allen (1899) 15 TLR 294
- Wright & anr v National Westminster Bank plc [2014] EWHC 3158 (Ch); [2015] WTLR 547 ChD