18 Jan 2010 [2010] EWHC 45 (Ch); [2010] 1 WLR 1199; [2010] 2 All ER 774; [2010] STC 901; [2010] WLR (D) 2, Ch D (Robert Englehart QC)
09 Mar 2011 [2011] EWCA Civ 197; [2012] Ch 132; [2011] 3 WLR 19; [2011] 2 All ER 450; [2011] STC 809; [2011] WLR (D) 84, CA
01 Aug 2011 (appn all) [2011] 1 WLR 1977, SC(E)
09 May 2013 [2013] UKSC 26; [2013] 2 AC 108; [2013] 2 WLR 1200; [2013] 3 All ER 429; [2013] STC 1148; [2013] WLR (D) 172; Case details, SC(E)
DEED — Mistake — Application to set aside — Voluntary disposition — Receiver creating discretionary trust and settling proceeds of patient’s damages claim on it for future care — Receiver failing to take into account inheritance tax consequences of discretionary trust when settlement established — Whether equitable relief on grounds of mistake available
[2011] EWCA Civ 197; [2012] Ch 132; [2011] 3 WLR 19; [2011] 2 All ER 450; [2011] STC 809; [2011] WLR (D) 84, CA
[2013] UKSC 26; [2013] 2 AC 108; [2013] 2 WLR 1200; [2013] 3 All ER 429; [2013] STC 1148; [2013] WLR (D) 172; Case details, SC(E)
MENTAL DISORDER — Receiver — Settlement — Receiver on advice creating discretionary trust and settling proceeds of patient’s damages claim on it for his future care — Receiver and advisers failing to take into account inheritance tax consequences of discretionary trust when settlement established — Whether settlement to be set aside on ground of inadequate deliberation
[2010] EWHC 45 (Ch); [2010] 1 WLR 1199; [2010] 2 All ER 774; [2010] STC 901; [2010] WLR (D) 2, Ch D
[2011] EWCA Civ 197; [2012] Ch 132; [2011] 3 WLR 19; [2011] 2 All ER 450; [2011] STC 809; [2011] WLR (D) 84, CA
[2013] UKSC 26; [2013] 2 AC 108; [2013] 2 WLR 1200; [2013] 3 All ER 429; [2013] STC 1148; [2013] WLR (D) 172; Case details, SC(E)
TRUSTS — Trustee — Duty of trustee — Trustees on advice exercising discretionary powers of enlargement and advancement for purpose of avoiding potential capital gains tax liability — Advisers giving incorrect advice on capital gains tax consequences of transaction — Whether enlargement and advancements to be set aside on ground of inadequate deliberation
[2011] EWCA Civ 197; [2012] Ch 132; [2011] 3 WLR 19; [2011] 2 All ER 450; [2011] STC 809; [2011] WLR (D) 84, CA
[2013] UKSC 26; [2013] 2 AC 108; [2013] 2 WLR 1200; [2013] 3 All ER 429; [2013] STC 1148; [2013] WLR (D) 172; Case details, SC(E)
Pitt v Holt [2010] EWHC 45 (Ch); [2010] 1 WLR 1199; [2010] 2 All ER 774; [2010] STC 901; [2010] WLR (D) 2, Ch D
Decision of Robert Englehart QC sitting as a deputy judge of the Chancery Division reversed in part
Pitt v Holt [2011] EWCA Civ 197; [2012] Ch 132; [2011] 3 WLR 19; [2011] 2 All ER 450; [2011] STC 809; [2011] WLR (D) 84, CA
Pitt v Holt [2011] EWCA Civ 197; [2012] Ch 132; [2011] 3 WLR 19; [2011] 2 All ER 450; [2011] STC 809; [2011] WLR (D) 84, CA
Decision of the Court of Appeal reversed in part
Pitt v Holt [2013] UKSC 26; [2013] 2 AC 108; [2013] 2 WLR 1200; [2013] 3 All ER 429; [2013] STC 1148; [2013] WLR (D) 172; Case details, SC(E)
UK Supreme Court Blog
Case Comment: Futter v HMRC; Pitt v HMRC [2013] UKSC 26
[2013] Cas Com 13
New Law Journal
Dirty hands reach further
165 NLJ 7652, p11
Old colonies; new disputes 165 NLJ 7656, p12
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