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Pitt v Holt

[2013] UKSC 26

Court: UK Supreme Court
William Henderson

Will represented Mrs Pitt in the High Court, Court of Appeal and the Supreme Court.  Some say this is the most important trust case of the 21st century.  The Supreme Court set aside a settlement created by Mrs Pitt as her husband’s Court of Protection receiver by reason of her having been seriously mistaken as to the Inheritance Tax effects or consequences of the transaction.  The Supreme Court also reviewed the so-called rule in re Hastings-Bass and held that it did not apply in a case such as Mrs Pitt’s, where the fiduciary had acted on the basis of apparently competent advice which was in fact incorrect.


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