Roadchef is a straightforward application of Hastings Bass to an EBT, finds Marilyn McKeever ‘This sorry tale is a reminder to the trustees of employee benefit trusts, pension schemes and, indeed, family trusts that they have onerous duties which they must exercise in the interests of their beneficiaries.’ In the case of Roadchef (Employee Benefit …
Cases in bold have further reading - click to view related articles.
- Foskett v McKeown & ors  UKHL 29;  WTLR 667
- Futter & anr v HMRCC (with Pitt v HMRCC)  UKSC 26;  WTLR 977 SC
- Re Hallett’s Estate (1880) 13 Ch D 696
- Re Hastings-Bass  EWCA Civ 13
- Roadchef (Employee Benefits Trustees) Limited v Ingram Hill  EWHC 109 (Ch)
- Vatcher v Paull  AC 372