“…Thirdly, Mr Warents places emphasis on what was said by Arden LJ in Inland Revenue Commissioners v Hashmi [2002] EWCA Civ 981; [2002] BCC 943, at paras. 21-23. In particular he emphasises that, at para. 22, Arden LJ described section 423(3) as “a carefully calibrated section forming p…”
“…icient if it “can properly 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.…”
“…f some uncertainty and 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.…”
“…rt of the judge. On the contrary, he followed carefully the guidance given by all three members of the Court of Appeal in Inland Revenue Commissioners v Hashmi [2002] EWCA Civ 981. The deputy judge’s adverse findings on the second respondent’s credibility do not provide any legal basis for the presumption contended for, nor any other mod…”