Mercury Tax Group Limited v HMRC: Difference between revisions

Mercury Tax Group Limited v HMRC (view source)

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 Well, this ''is'' perfectly normal business practice, but only where those documents were held by the signatory or its representatives (or legal counsel) pending sight of, and official signing of the documents, so that the signature pages are not flying around earlier, appended to entirely different documents, with different terms. Detaching signature pages from another document, after the fact, and appending them to an updated document isn’t really cricket, even if you have the counterparty’s tacit consent.
-{{Quote|“I accept that the flaws on which HMRC rely are essentially [[formal]]. But I see nothing wrong in applying a strict test of formality to the validity of the agreements with which we are concerned in this case. Their entire ''raison d’être'' is to create - and demonstrably to create - a series of formal legal relationships: if they do not do that, they do nothing.”}}{{sa}}
+{{Quote|“I accept that the flaws on which HMRC rely are essentially [[formal]]. But I see nothing wrong in applying a strict test of formality to the validity of the agreements with which we are concerned in this case. Their entire ''raison d’être'' is to create - and demonstrably to create - a series of formal legal relationships: if they do not do that, they do nothing.”}}
+{{sa}}
 *[[Deed]] and [[simple contract]]
 *[[Signed, sealed, delivered]]
 {{ref}}