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4 results found


Nabarro LLP | United Kingdom | 11 Apr 2011

No more second bites for trustees: the end of the rule in Hastings-Bass

The rule in Hastings-Bass had been settled law for many years.


A&L Goodbody | United Kingdom, Ireland | 5 Apr 2011

The rule in Re Hastings-Bass

The Court of Appeal in the UK has determined that the rule in Hastings-Bass has been misinterpreted and is much narrower than subsequent cases suggested.


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.


RPC | United Kingdom | 11 Mar 2011

Unravelling transactions: the party’s over

Earlier this week the Court of Appeal handed down its eagerly awaited decision in Pitt and Another v Holt and Another, unexpectedly overturning what has been known as the principle set out in Re Hastings-Bass.

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