A practice note discussing whether the principle in Re Hastings-Bass [1974] EWCA Civ 13 still exists following the Court of Appeal decision in Pitt and another v Holt and another; Futter and another v Futter and others [2011] EWCA Civ 197. It explains the effect of this decision, against which permission to appeal has been granted and which may not be followed in offshore trust jurisdictions. It describes how the principle was applied before the decision, with examples of situations in which it was used, cases in which it was relied on to avoid unexpected tax consequences and cases on the limits of the principle.