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Categories:
Wills, Inheritance & Succession
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Regulated by the Solicitors Regulation Authority:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Regulated by the Bar Standards Board:
Listen and pass the quiz: Gain 1 accredited CPD point (60 minutes)

Regulated by ILEX:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Cost:
  • FREE
Length:
30 minutes of audio
(+ optional 5 minute online quiz)
Plays on Computer:
Yes Downloadable as MP3:    Yes
Contributor(s):
Course Aims:

This CPDcast will be of interest to private client practitioners and discusses the rule in Hastings-Bass and how the rule was interpreted in the Supreme Court decision in Pitt v HMRC and Futter v HMRC. It also provides an insight into how the question of trustees’ mistake has been approached in different jurisdictions.

Outcomes:
After completing the course you will:
  • Understand the 'so-called' rule in Hastings-Bass;
  • Know how the facts of Pitt v HMRC and Futter v HMRC and how the Supreme Court came to assess the rule in Hastings Bass;
  • Be aware of the practical implications of the Pitt v HMRC and Futter v HMRC case;
  • Know how the issue of trustees and mistake has been approached in other jurisdictions and the implications for English law practitioners.
Level:
Intermediate Difficulty: 3 of 5
Classification:
Case Update
Sources and References:
  • Abacus Trust Co. (Isle of Man) v Barr [2003] EWHC 114 (Ch);
  • Futter & Anor v Revenue and Customs and Pitt & Anor v HMRC [2013] UKSC 26;
  • Futter v Futter [2010] EWHC 449 (Ch);
  • Gibbon v Mitchell [1990] 1 WLR 1304;
  • Mettoy Pension Trustees Ltd v Evans & Ors (1989) (1990) 1 WLR 1587 : 2 All ER 513;
  • Pitt v Holt [2011] STC 809;
  • Re Hastings-Bass [1974] EWCA Civ 13;
  • Re S Trust (2011) JRC 117;
  • Sieff v Fox [2005] EWHC 1312 (Ch).
Tags:

In this CPDcast Elspeth Talbot Rice QC and Adam Cloherty from XXIV Old Buildings engage in a discussion about the 'so-called' rule in Hastings-Bass following the Supreme Court decision in Pitt v HMRC and Futter v HMRC [2013] UKSC 26.

NEW! TRANSCRIPT INCLUDED IN ADDITIONAL INFORMATION

Date Recorded: 18th July 2013

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