One Futter in the grave for Hastings-Bass
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The work One Futter in the grave for Hastings-Bass represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
One Futter in the grave for Hastings-Bass
Resource Information
The work One Futter in the grave for Hastings-Bass represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- One Futter in the grave for Hastings-Bass
- Language
- eng
- Summary
- This article looks at the implications of the Supreme Court's decision in the joined cases of Futter and Pitt [2013] UKSC 26. The case concerns application of the Hastings-Bass principle, which allows trust transactions to be undone when they gave rise to unforeseen tax consequences. The decision prevents the principle applying in cases where trustees have taken professional tax advice
- Citation source
- In: Tax adviser. - Sutton. - (July 2013) ; p. 50-52
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/bWX6W6W8XgM/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/bWX6W6W8XgM/">One Futter in the grave for Hastings-Bass</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
