Who takes the risk in tax-avoidance? ‘Mission creep’ in the jurisdiction to set aside transactions for mistake
Our Speakers Aidan Briggs and JJ Liew explore the following topics:
the spate of recent decisions concerning taxpayers attempting to set aside failed tax-avoidance schemes for mistake, including Dukeries Healthcare Ltd; Bhaur v Equity First Trustees(Nevis); JTC Employer Ser Trustees Ltd v Ramin Khadem and the Canadian Supreme Court decision in Collins Family Trust;
the distinction between mistake and misprediction;
what role the ‘risk-taking’ plays in such decisions, and when is a settlor to be treated as having taken a risk they weren’t aware of?
the comparison of different approaches of the English and Offshore courts, particularly Jersey.
There will be time at the end of the webinar for a Q&A session.
The webinar recording and any materials will also be shared in due course, following the webinar.
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