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Trustees: Relief from flawed decisions
The Privy Council has clarified the operation of the rule in Hastings-Bass and how the beneficial ownership of gratuitously transferred assets should be determined. Alan Boyle QC, Richard Wilson QC and Zahler Bryan discuss ‘On the facts of this case MAR’s intention was sufficient, because at the material time MAR was also the governing mind …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Futter & anr v HMRCC (with Pitt v HMRCC) [2013] UKSC 26; [2013] WTLR 977 SC
- Gany Holdings (PTC) SA v Khan v ors [2018] UKPC 21
- In re Curteis Trusts (1872) LR 14 Eq 217
- Re Hastings-Bass [1974] EWCA Civ 13