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ConceptReviewed October 2026
A legal doctrine under which a court disregards documents that were never intended to create the rights they appear to, and looks instead at what the parties really agreed. A trust or arrangement found to be a sham is treated as if it had never existed.
The test comes from Snook v London and West Riding Investments (1967) and needs a common intention to mislead, which is why a genuine arrangement that is properly documented and actually followed is not a sham.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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