By: Jeremy Johnson
Published: 22/08/2013
The “rule in Hastings-Bass” (In re Hastings Bass [1975] Ch 25, [1974] 2 All ER 193 (CA)) is a misnomer and its application has been too liberal. So said Lord Walker in his swan song judgment for a unanimous United Kingdom Supreme Court in Futter v Commissioners for Her Majesty’s Revenue and Customs [2013] UKSC 26, on appeal from a unanimous decision of the English Court of Appeal on two cases heard jointly (Pitt v Holt and Futter v Futter [2011] EWCA CIV 197, [2012] Ch 132, [2011] All ER 450).

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