Click the case name for better results:

Futter and Another v Futter and Others: ChD 11 Mar 2010

Various family settlements had been created. The trustees wished to use the rule in Hastings-Bass to re-open decisions they had made after receiving incorrect advice. Held: The deeds were set aside as void. The Rule in Hastings-Bass derives from trust law, not the law of mistake. The principle does not exist to relieve advisors from … Continue reading Futter and Another v Futter and Others: ChD 11 Mar 2010

Cooper v Billingham (Inspector of Taxes); Fisher v Edwards (Inspector of Taxes): CA 5 Jul 2001

The act provided that any payment not chargeable to income tax was to be treated as a capital payment. The settlor had created an off-shore trust in which he retained a determinable life interest, and had received unsecured and interest free loans from the trustees. The loans were repayable on demand, and it was argued … Continue reading Cooper v Billingham (Inspector of Taxes); Fisher v Edwards (Inspector of Taxes): CA 5 Jul 2001