Reply To: IS IT CONTRIVED OR NOT?

#9446
emmadring
Participant

CPAG points out that the question is which of the purposes of creating the liability was the dominant purpose? If the dominant purpose was to gain income through HB (which seems likely) then the liability is contrived. But if the dominant purpose was simply to provide homesfor homeless people, then maybe not. Seems v unlikely though given the circumstances outlined so far.
Of course thereare many more questions to ask if it is decided that gaining income through HB is not the dominant purpose.