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Borden Ladner Gervais LLP | United Kingdom | 28 Mar 2011

The end of the “Rule in Hastings-Bass”?

In a decision that will be significant for offshore tax planning and trust matters, the England and Wales Court of Appeal has effectively reversed the so-called "Rule in Hastings-Bass" that has developed over the past 20 years, mostly in offshore tax havens like Jersey and the Isle of Man.

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