The parties agreed to use their best endeavours to ensure all sums paid to the sisters would be structured in a tax efficient way.
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It was also agreed if the money was not paid in accordance with the terms that Mr Ward would consent to judgment for the outstanding balance. The sisters, in their claim, say their brother proposed to use funds from the "the very companies" related to share acquisition.
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This, his sisters complained, would entail "a significant risk" to them as they would have to pay income tax on a large portion of the monies rather than capital gains tax which, at just 33 per cent, is considerably lower than what would be paid in income tax. He was also agreeable to the matter going before the Commercial Court. The sisters say Mr Ward is not entitled to any reduction to what is owed because the purported payments did not comply with the heads of terms agreement.
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Sisters of Dublin cinema businessman Paul Ward suing him for €m
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