Futter v HM Revenue and Customs
UK LEGAL CASE
Pitt v Holt; Pitt v HM Revenue and Customs; Futter v The Commissioners for Her Majesty's Revenue and Customs
Futter v HM Revenue and Customs [2013] UKSC 26 is an English trusts law case, concerning the fiduciary duty to take into account relevant factors, and disregard irrelevant factors. It held that trustees who act on professional advice do not breach this duty, and that even if they do, the failure to have proper regard to relevant matters only ever renders a transaction voidable.