On 18 March 2020, the High Court decided (by majority of 4 to 1) that two deeds remedial deeds, that sorted out partnership interests in land, after one of 2 joint trustees died and one of 5 partners died, were dutiable because the created fixed interests, which were different from their former  interests as partners awaiting the winding up of dissolved partnerships.

See below for a summary of the case.

[Tax Month – March 2020]

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