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Frankland v Commissioners of Inland Revenue: CA 7 Nov 1997

Shares which were transferred within the first tax quarter after a death lost the benefit of Inheritance Tax exemption on their transfer into a discretionary trust. Judges: Peter Gibson, Thorpe, Chadwick LJJ Citations: Times 02-Dec-1997, [1997] EWCA Civ 2674, [1997] STC 1450, [1997] BTC 8045 Links: Bailii Statutes: Inheritance Tax Act 1984 144 Jurisdiction: England … Continue reading Frankland v Commissioners of Inland Revenue: CA 7 Nov 1997

Pitt and Another v Holt and Another: ChD 18 Jan 2010

The claimant sought to unravel a settlement she had made as receiver for her late husband, saying that it had been made without consideration of its Inheritance Tax implications. The Revenue said that there was no operative mistake so as to allow the rule in Hastings-Bass to apply allowing the variation. Held: For the rule … Continue reading Pitt and Another v Holt and Another: ChD 18 Jan 2010

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