Davies, PS;
Douglas, S;
(2018)
Tax mistakes post-Pitt v Holt.
Trust Law International
, 32
(1)
pp. 3-21.
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Abstract
Reviews cases since Pitt v Holt (SC) on trustees' applications to rescind or rectify transactions which resulted in an unexpected tax charge.
| Type: | Article |
|---|---|
| Title: | Tax mistakes post-Pitt v Holt |
| Open access status: | An open access version is available from UCL Discovery |
| Publisher version: | https://www.bloomsburyprofessional.com/uk/journal/... |
| Language: | English |
| Additional information: | This version is the author accepted manuscript. For information on re-use, please refer to the publisher’s terms and conditions. |
| Keywords: | Mistake; Rectification; Rescission; Tax; Trustees' powers and duties |
| UCL classification: | UCL UCL > Provost and Vice Provost Offices UCL > Provost and Vice Provost Offices > UCL SLASH UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of Laws |
| URI: | https://discovery.ucl.ac.uk/id/eprint/10044588 |
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