Re Hastings-Bass Deed. Hastings and Ors. (Appellants — Plaintiffs) v Commissioners of Inland Revenue (Respondents — Defendants)

Core Citations

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CONSIDERS

• Re Pilkington's Will Trusts

REFERS TO

• Re Pauling's Settlement Trusts; Younghusband v Coutts & Company

CONSIDERS

• Re Pilkington's Will Trusts
• Trustee Act 1925 - Articles : S-32

DISTINGUISHES

• Re Abrahams' Will Trusts ; Caplan v Abrahams

CONSIDERED in

• Re Owies Family Trust (No 3)
• CWK Nominees Pty Ltd
• Sayseng v Kellogg Superannuation P/L and Another

[See more]

• Application by Marilyn Joy Cottee; Estate of Gwenyth Shirley Smith
• An v Barclays Private Bank & Trust (Cayman) Ltd
• B and C
• The Green GLG Trust
• Leumi Overseas Trust Corporation Ltd v David Howe, Louise Howe, Derek Howe, Sheila Howe, Mark Howe, Timothy Howe and Elizabeth Howe
• Y Trust
• A and B v Confiance Ltd
• Niall Iain MacFirbhisigh (as Curator of Barry Lionel Ching); Barbara Mary Marvell Ching v C. I. Trustees and Executors Ltd; Steven Gidley; Gary Killmister; Kevin Manning
• John P Greene and Others v Danny Coady and Others
• Irish Pensions Trust Ltd v Central Remedial Clinic
• Smithson and Others v Hamilton
• Smithson and Others v Hamilton
• Settlements Made by Declarations of Trust Dated 9 May 2013 (The “Trusts”) and Section 64A of the Trusts Act (2021 Revision) Between Maples Trustee Services (Cayman) Ltd Plaintiff v (1) AB (2) CD (3) EF (4) GH (5) IJ (6) KL (7) MN (8) OP Defendants

CITED in

• Schroder Cayman Bank and Trust Company Ltd v Schroder Trust AG
• ATC (Cayman) v Rothschild Trust
• Progress Property Company Ltd v Moore and another

[See more]

• British Airways Plc v Paul Spencer and 11 Others (Present Trustees of the Airways Pension Scheme)
• Pitt and Another v Holt and Another Futter and Another v Futter and Others

APPLIED in

• Re the Ta-Ming Wang Trust; Ta-Ming Wang and another v CIBC Bank and Trust Company (Cayman) Ltd and another
• Re Ta-Ming Wang Trust
• Abacus Trust Company (Isle of Man) Ltd and Another v National Society for the Prevention of Cruelty to Children

[See more]

• Q Trusts, Re ; The Q Trusts
• A v Rothschild Trust Cayman Ltd
• Thorpe v HM Revenue and Customs
• Abacus Trust Company (Isle of Man) v Barr

REFERRED in

• R v National Trust for Places of Historic Interest or Natural Beauty ex parte Scott
• Ogden v Trustees of the RHS Griffiths 2003 Settlement
• Giovanni Mallone v BPB Industries Plc

[See more]

• Alan Adams v FS Capital Ltd
• Hunter v Senate Support Services Ltd and Others
• The Board of the Pension Protection Fund v Dalriada Trustees Ltd
• Mettoy Pension Trustees Ltd v Evans
• Avon Cosmetics Ltd v Dalriada Trustees Ltd
• Gany Holdings (PTC) SA v Khan and Others

FOLLOWED in

• Foo Jee Seng v Foo Jhee Tuang

CLARIFIED in

• Pitt and another v Holt and another; Futter and another v Futter and Others

REPORTED OPINION OF in

• [1974] 2 All ER 193
• [1974] TR 87
• [1974] STC 211

[See more]

• [1974] 2 WLR 904
• [1975] CH 25

This document cites

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• Re Pauling's Settlement Trusts; Younghusband v Coutts & Company
• Re Pilkington's Will Trusts
• Re Pilkington's Will Trusts
• Maclish v Ekins
• Re Abrahams' Will Trusts ; Caplan v Abrahams



See all quotations

• Re Pilkington's Will Trusts
• Trustee Act 1925