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‘The rule in Hastings-Bass, Mistake, and Tax Avoidance: Pitt v Holt and Futter v Futter’

Ng, FYS; (2013) ‘The rule in Hastings-Bass, Mistake, and Tax Avoidance: Pitt v Holt and Futter v Futter’. British Tax Review , 2013 pp. 566-576.

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Abstract

Case note on Pitt v Holt, Futter v Futter, the new leading decision on the rule in re Hastings-Bass and equitable rescission for mistake. Identifies and critiques the discretionary elements in both doctrines, queries the different rules for equitable and common law mistake, and doubts the rationale behind Lord Walker's obiter dictum that rescission for mistake may not be available in cases of artificial tax avoidance.

Type: Article
Title: ‘The rule in Hastings-Bass, Mistake, and Tax Avoidance: Pitt v Holt and Futter v Futter’
Location: UK
UCL classification: UCL > Provost and Vice Provost Offices > UCL SLASH
UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of Laws
URI: http://discovery.ucl.ac.uk/id/eprint/1457214
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