Core distinction – The rule of Hastings-Bass and the law of mistake have both been used to escape unintended outcomes but have differing legal consequences. Elspeth Talbot Rice QC and Adam Cloherty of XXIV Old Buildings illustrate their differences and outline how HMRC is becoming more involved in such cases.

Family matters – Recent years have seen a boom in the use of the common law trust by Islamic families. Andrew Goodman explains its attraction to countries using Sharia law.