Table of contents
- Original news
- What were the background facts of the case?
- What were the main issues arising?
- How did the court decide those issues, and why?
- On what basis were the equitable rules applied?
- What should practitioners take from the judgment?
Article summary
Private Client analysis: The recent decision in Van der Merwe v Goldman confirms the willingness of the courts to set aside transactions for mistake even though they were aimed at avoiding a tax liability, say barrister James Weale, of Serle Court, and Jessica Henson, a senior associate at Berwin Leighton Paisner.
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