The judgment in Fenech v. Spiteri should not have come as a surprise because it follows a clear jurisprudential mandate. Tax evasion vitiates the contractual arrangement rendering such contract unenforceable. The seminar will discuss judgments articulating how the Courts have treated contractual arrangements entered into with the purpose of evading tax as unenforceable. Judgments involving property sales and the syphoning of proceeds of tax evasion are particularly interesting.

LEVEL: INTERMEDIATE