“…perly be described as a purpose and not merely as a consequence, rather than something which was indeed positively intended”: IRC v Hashmi [2002] EWCA Civ 981, [2002] 2 BCLC 489 at [23] per Arden LJ.…”
“…d inconsistent authority. But greater clarity was achieved by the decision of the Court of Appeal in Inland Revenue Commissioners v Hashmi [2002] EWCA Civ 981; [2002] 2 BCLC 489.…”
“… he would be able to make the provision at a later date”, and that in these circumstances the transaction was also entered into for the prohibited purpose: see [2002] 2 BCLC 489, 495. These findings raised the question of law whether, to fall within section 423, the prohibited purpose had to be the dominant purpose of the transaction. …”