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Pitt v Holt

[2010] EWHC (Ch)

Court: Court of Appeal
Date of Judgment: 18.01.10
Philip Jones QC, William Henderson, Ruth Jordan

The Court of Appeal considered an appeal by HMRC against the setting aside of a settlement on Hasings-Bass grounds which had been created by a Court of Protection receiver where there had been a failure to consider the IHT consequences.  Judgment from the Court of 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 Court of Appeal.  Will Henderson acted for Mrs Pitt at first instance and continues to act for her in the Court of Appeal.  Philip Jones QC and Ruth Jordan act for HMRC in the Court of Appeal.


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