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Monetary mistakes

21 May 2013 / Michael L Firth
Issue: 4403 / Categories: Comment & Analysis , Inheritance Tax , Trusts

The Supreme Court’s decision in the conjoined Pitt and Futter cases shines a light on equitable remedies


  • A summary of the facts in the Pitt and Futter cases.
  • The application of the rule in re Hastings-Bass.
  • The importance of a breach of duty.
  • Is a mistake so serious as to render the consequences unjust?
  • More remote mistakes will make claims more difficult.

During his valediction on the final day of the hearing in the conjoined cases of Pitt v HMRC and Futter v HMRC [2013] UKSC 26 Lord Walker said:

“When the battle of the first instance trial is being joined in the plain the appeal judges sit up in the hills and at the end of the day when the noise and dust is settling they come...

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