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- Title
REVISITING TRUSTEES' DECISIONS: IS PITT V HOLT THE FINAL WORD ON THE RULE IN RE HASTINGS-BASS?
- Authors
Pearce, Robert
- Abstract
The article focuses on the decisions handed down by the Great Britain Court of Appeal in cases of Pitt v. Holt and and Futter v. Futter that involved the rule in Re Hastings-Bass and unintended tax consequences of trustee decisions. Topics discussed include the Great Britain Supreme Court's decision in case Futter v. HMRC, issues surrounding breach of fiduciary duty and breach of trust and case of discretionary trusts.
- Subjects
UNITED Kingdom; BREACH of trust lawsuits; BREACH of fiduciary responsibility lawsuits; GREAT Britain. Court of Appeal; GREAT Britain. Supreme Court; DISCRETIONARY trusts; ACTIONS &; defenses (Law)
- Publication
Denning Law Journal, 2014, Vol 26, p170
- ISSN
0269-1922
- Publication type
Article
- DOI
10.5750/dlj.v26i0.960