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The rule in Hastings-Bass allowed the court to set aside decisions made by trustees if the decisions had unintended consequences, usually as to tax. This ability to remedy past mistakes was restricted by the Court of Appeal's seminal decision in Pitt v Holt, a decision now affirmed by the Supreme Court.  The rule applies only if the trustees have committed a breach of duty.  Following apparently competent advice will not in general constitute a breach of duty. Even if the rule applies, the court has a discretion not to set aside the decision. The only window left open is the court's jurisdiction to set aside a voluntary disposition on grounds of mistake. The Supreme Court softened the Court of Appeal's position marginally, deciding that this simply requires there to be a causative mistake of sufficient gravity.

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