The Court of Appeal allowed an appeal by HMRC against the setting aside of a settlement on Hastings-Bass grounds. The Court of Appeal also held that the settlement could not be set aside on the ground of mistake. Permission has been granted to appeal to the Supreme Court and the appeal is likely to be heard in March 2013. The outcome of the Supreme Court appeal is eagerly awaited by trust and estate practitioners because it will be the first time for some years that the fundamentals of these principles have been examined by the Supreme Court. Will Henderson acts for Mrs Pitt, Philip Jones QC and Ruth Jordan act for HMRC.