Michael Rockefeller

Oct 25, 2024 | mondaq.com | Andrew Sharp |Joanna M. Black |Michael Rockefeller

There is an age-old adage that "bad facts make bad law", which in the world of tax jurisprudence has proven to be the case time and time again. However, every so often, from a particular and curious set of facts can emerge principles that help clarify an otherwise confusing and often contradictory set of judicial principles.