How often have people planned a financial transaction meticulously down to optimisation of tax implications, based on advice, hearsay or their own reading of the law and then realised to their dismay that a minor detail or development having been overlooked, the entire dynamics changed significantly?

Well, one can take heart from the fact that one is not alone in such a situation; many are the circumstances under which people have had to cringe at that one slip, before moving on to correction, defence or litigation.