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Canada: Straddle Transactions deductible even when deliberate Attempt to create Tax Losses

www.thor.ca/blog/2021/02/tax-court-reaffirms-legitimacy-of-straddle-transactions-and-source-of-income-test/www.canlii.org/en/ca/tcc/doc/2021/2021tcc11/2021tcc11.html?resultIndex=1 See also:www.thor.ca/blog/2022/06/paletta-estate-federal-court-of-appeal-overturns-tax-court-on-source-of-income-test/www.canlii.org/en/ca/fca/doc/2022/2022fca86/2022fca86.html?autocompleteStr=2022%20fca%2086&autocompletePos=1www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/august-17-2022/interest-deductibility-fundamentals-canada/ 0
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UK: Court confirms limited scope of disclosure under bankers’ books evidence act

www.shearman.com/perspectives/2021/02/uk-court-confirms-limited-disclosure-of-banking-records-under-bankers-books-evidence-act See also:hsfnotes.com/bankinglitigation/2022/03/08/high-court-orders-banks-to-disclose-documents-under-the-evidence-proceedings-in-other-jurisdictions-act-1975/#page=1www.charlesrussellspeechlys.com/en/news-and-insights/insights/dispute-resolution/2023/sleepwalking-into-disclosure-oblivion–key-considerations-when-litigations-in-the-air/ 0
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UK: Misrepresentation requires ‘active appreciation’ – Assumption is not enough

www.shlegal.com/insights/misrepresentation-requires-active-appreciation-assumption-is-not-enough-(leeds-city-council-and-others-v-barclays)hsfnotes.com/bankinglitigation/2021/03/19/high-court-finds-that-a-claimants-awareness-of-a-representation-is-an-essential-prerequisite-to-a-claim-for-misrepresentation/#page=1www.ashurst.com/en/insights/regulating-in-the-key-of-c-conduct-culture-and-the-consumer-duty-tftw/ 0
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