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Tax mistakes post-Pitt v Holt

Davies, PS; Douglas, S; (2018) Tax mistakes post-Pitt v Holt. Trust Law International , 32 (1) pp. 3-21. Green open access

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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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