Category: Trusts

Geary v Rankine: CA 29 Mar 2012

A couple, who had previously lived together, disputed the ownership of a property held in the name of one of them and of the business that had been run from it.
Held: Lewison LJ pointed out that where the claim related to a property which had been bought as an investment rather than as a home, ‘the burden is all the more difficult to discharge.’

Judges:

Thorpe, Etherton, Lewison LJJ

Citations:

[2012] EWCA Civ 555

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Cited – Singh v Singh and Another ChD 8-Apr-2014
The parties disputed ownership of various valuable properties. The father asserted that they were held under trusts following the Mitakshara Hindu code, under a common intention constructive trust. The son said that properties held in his own name . .
Lists of cited by and citing cases may be incomplete.

Trusts

Updated: 13 October 2022; Ref: scu.454038

Magner and Another v Royal Bank of Scotland International Ltd: PC 3 Feb 2020

(Gibraltar) The question on this appeal is whether the Court of Appeal for Gibraltar erred in law in refusing the application for a retrial by Mr Magner and T and T Trustees Ltd, the trustees of two trusts which he had established (‘the Trustees’), after the Court of Appeal overturned a judgment in their favour against The Royal Bank of Scotland International Ltd (‘RBSI’), a company registered in Gibraltar.

Judges:

Lord Reed, Lord Wilson, Lord Hodge, Lord Briggs, Lady Arden

Citations:

[2020] UKPC 5

Links:

Bailii

Jurisdiction:

England and Wales

Trusts

Updated: 12 October 2022; Ref: scu.646834

Smiths v Chambers’ Trustees: HL 15 Apr 1878

A truster directed his trustees to hold the residue of his estate for behoof of his children ‘under the exceptions and modifications to be afterwards stated, ‘ declaring that the shares should vest at his death and be payable six months thereafter. He gave his trustees power to postpone payment so long as they should see fit, and to restrict the right of any child to a liferent, creating a new trust if necessary to effect that end. The trustees paid certain portions of the capital and the whole of the income of his share to one of the children. Thereafter certain of his creditors arrested his share of the residue in the hands of the trustees, and raised an action of forthcoming. After this action was raised, the trustees executed a deed whereby they restricted the right of the beneficiary to a liferent, and declared his share of the residue to be vested in themselves as an alimentary fund for behoof of the child in liferent and his children in fee. Held ( rev. the judgment of the majority of the First Division) that the right to his share had vested in the beneficiary subject to the exercise of the powers conferred on the trustees; that the arresting creditors took the right tantum et tale as it was in him; and that therefore the trustees were not barred from executing such a deed of restriction by the arrestments that had been used.
Opinion per Lord Gordon ( contra unanimous judgment of the First Division) that a substantial provision in a deed may competently be inserted in the testing clause.

Judges:

Lord Hatherley, Lord O’Hagan, Lord Blackburn, and Lord Gordon

Citations:

[1878] UKHL 541, 15 SLR 541

Links:

Bailii

Jurisdiction:

Scotland

Trusts

Updated: 08 October 2022; Ref: scu.646305

Airways Pension Scheme Trustee Ltd v Fielder and Another: ChD 15 Jan 2019

Judges:

Arnold J

Citations:

[2019] EWHC 29 (Ch), [2019] WLR(D) 19

Links:

Bailii, WLRD

Jurisdiction:

England and Wales

Cited by:

See Also – Airways Pension Scheme Trustee Ltd v Fielder and Another (3027) ChD 11-Nov-2019
Application by the corporate trustee (the ‘Trustee’) of the Airways Pension Scheme (the ‘Scheme’) for approval of its decision to enter into a settlement agreement with the second defendant . .
See Also – Airways Pension Scheme Trustee Ltd v Fielder and Another (3032) ChD 11-Nov-2019
. .
Lists of cited by and citing cases may be incomplete.

Trusts, Costs

Updated: 07 October 2022; Ref: scu.632705

Spencer and Others v Fielder: ChD 15 Jul 2014

Beddoe proceedings by the present trustees of the Airways Pension Scheme for directions of the court in relation to their conduct of proceedings brought against them by British Airways plc.
Held: The Chancellor authorised the Trustee to defend the claim (down to and including the completion of disclosure and inspection) and ordered that the Trustee’s costs be paid out of the Scheme assets

Judges:

Sir Terence Etherton CH

Citations:

[2014] EWHC 2768 (Ch), [2015] 1 WLR 2786

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – In Re Beddoe, Downes v Cottam CA 1893
A trustee had unsuccessfully defended an action against the trust in detinue for the return of deeds. He now sought protection against a costs order. Costs having been awarded against a trustee in proceeding A, the trustee sought to be indemnified . .

Cited by:

See Also – Airways Pension Scheme Trustee Ltd v Fielder and Another (3032) ChD 11-Nov-2019
. .
Lists of cited by and citing cases may be incomplete.

Costs, Trusts

Updated: 07 October 2022; Ref: scu.550161

West and Others (HM Inspector of Taxes) v Trennery and others: ChD 1 Apr 2003

The taxpayers had adopted the ‘flip-flop’ scheme to reduce their Capital Gains Tax liability.
Held: The section was intended to prevent relief where the settlor retained some direct or indirect benefit. Derived property was defined to include income from settled property, and that could include property outside the settlement if there was also property within the settlement of which it could be said to represent the proceeds. Loans in this scheme were indirectly derived form the utilisation of the shares within the settlement, and the scheme failed.

Judges:

The Honourable Mr Justice Peter Smith

Citations:

[2003] WTLR 739, Times 18-Apr-2003, Gazette 12-Jun-2003, [2003] STC 580, [2003] EWHC 676 (Ch), [2003] STI 585, [2003] BTC 317

Links:

Bailii

Statutes:

Taxation of Chargeable Gains Act 1992 77

Jurisdiction:

England and Wales

Cited by:

Appeal from – Trennery v West (HM Inspector of Taxes) and Related Appeals CA 18-Dec-2003
. .
At first instance – Trennery v West (Inspector of Taxes) HL 27-Jan-2005
The House considered the application of the section to ‘flip-flop trusts’. The section allocated liability to charge on gains within a settlement under certain circumstances onto the settlor, and at his rate of tax. Assets were allocated to two . .
Lists of cited by and citing cases may be incomplete.

Capital Gains Tax, Trusts

Updated: 05 October 2022; Ref: scu.180461

Crossco No4 Unltd and Others v Jolan Ltd and Others: CA 21 Dec 2011

The common intention constructive trust expounded in Stack v Dowden and Jones v Kernott (and similar cases) does not apply in a commercial context.

Judges:

Etherton LJ

Citations:

[2011] EWCA Civ 1619, [2012] 2 All ER 754

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Crossco No 4 Unltd and Others v Jolan Ltd and Others ChD 31-Mar-2011
. .

Cited by:

Cited – Singh v Singh and Another ChD 8-Apr-2014
The parties disputed ownership of various valuable properties. The father asserted that they were held under trusts following the Mitakshara Hindu code, under a common intention constructive trust. The son said that properties held in his own name . .
Lists of cited by and citing cases may be incomplete.

Trusts

Updated: 05 October 2022; Ref: scu.451337

In re Akerman: ChD 2 Jul 1891

The court was asked whether in the division of the testator’s residuary estate three of the testator’s seven children had to bring into account statute-barred debts due to the estate.
Held: They were bound to bring them into account. Kekewich J restated the rule in Cherry v Boultbee: ‘A person who owes an estate money, that is to say, who is bound to increase the general mass of the estate by a contribution of his own, cannot claim an aliquot share given to him out of that mass without first making the contribution which completes it. Nothing is in truth retained by the representative of the estate; nothing is in strict language set off; but the contributor is paid by holding in his own hand a part of the mass, which, if the mass were completed, he would receive back. That is expanding what the Lord Chancellor calls in Cherry v Boultbee ‘a right to pay out of the fund in hand,’ rather than a set-off.’

Judges:

Kekewich J

Citations:

[1891] 3 Ch 212, [1891] UKLawRpCh 118

Links:

Commonlii

Jurisdiction:

England and Wales

Citing:

Restated – Cherry v Boultbee HL 22-Nov-1839
B died having made a will leaving a fund to pay income to A who owed her money but had been made bankrupt before the death. The debt to B remained unpaid.
Held: The liability to pay the debt and the right to receive the legacy had never tested . .

Cited by:

Cited – Brazzill and Others v Willoughby and Others CA 27-May-2010
The regulated bank Kaupthing Singer and Friedlander Ltd (KSF) was in financial difficulties. The Bank of England required KSF to credit to a trust account all future deposits. KSF later went into insolvency. Some deposits had been credited to the . .
Cited – In re Kaupthing Singer and Friedlander Ltd SC 19-Oct-2011
The bank had been put into administrative receivership, and the court was now asked as to how distributions were to be made, and in particular as to the application of the equitable rule in Cherry v Boultbee in the rule against double proof as it . .
Lists of cited by and citing cases may be incomplete.

Trusts, Equity, Wills and Probate

Updated: 04 October 2022; Ref: scu.416576

Pierce and Others v Wood and Others: ChD 19 Nov 2009

The Court was asked whether an enhanced scrip dividend received by the trustees of a discretionary lifetime settlement properly falls to be treated as a capital or as an income receipt as a matter of trusts law as well as for tax purposes.

Judges:

Hodge QC HHJ

Citations:

[2009] EWHC 3225 (Ch), [2010] WTLR 253

Links:

Bailii

Jurisdiction:

England and Wales

Company, Trusts

Updated: 04 October 2022; Ref: scu.416203

Hurst v Bennett and others: CA 8 Oct 2001

A statutory demand served on Mr Hurst in relation to an indemnity on partners to trustees of the lease would not be set aside because of Mr Hurst’s claims against the partnership. It was because this claim was against the partners in their capacity as such, and their claim was advanced in their capacity as trustees. Mr Hurst owed money to four trustees who held a lease for themselves, Mr Hurst and fifteen other former partners. The trustees’ statutory demand was not subject to Mr Hurst’s cross-demand against his nineteen other former partners. The amount due to the four trustees was due to them personally whereas any amount due to Mr Hurst was due to him from all the other partners jointly. Where a debt constitutes a trust obligation there can be no set off against that amount for want of mutuality.

Judges:

Arden LJ

Citations:

[2001] 2 BCLC 290, [2001] EWCA Civ 1398, [2002] BPIR 102

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Cited – Bryce Ashworth v Newnote Ltd CA 27-Jul-2007
The appellant challenged a refusal to set aside a statutory demand, in respect of his director’s loan account with the respondent company, saying the court should have accepted other accounts to set off against that debt.
Held: A statutory . .
Lists of cited by and citing cases may be incomplete.

Insolvency, Trusts

Updated: 04 October 2022; Ref: scu.218427

Fraser and Another v Canterbury Diocesan Board of Finance and Another: Chd 14 May 2003

The claimants sought to assert that land acquired under the 1841 Act reverted to them on its ceasing to be used for the purposes of a school. Lewison J summarised the evidence: ‘An analysis of the school registers for 1931 to 1947 shows that the children came from a variety of housing stock. Some came from what were, historically, middle-class streets of owner-occupied houses. Mr Harris lived in one such street, and his father, who worked for the local electricity board, owned his own house. An examination of the Maidstone rate-books for this period shows that some of the children lived in houses with high rateable values. I was shown photographs of some of these houses which were plainly comfortable and relatively spacious houses. However, further analysis by Mr Neil Fraser demonstrated that many of the higher rated houses appeared to have been in multiple occupation and others of them may well have been highly rated because the hereditament also included a shop. In the case of those children who lived in hereditaments including a shop, they may have been the children of ‘tradesmen’, who were specifically mentioned in the 1851 Act, but not in the conveyance.
Mr Harris said in his evidence that the former parish of St Philip contains a variety of housing including premises which belonged to the local authority and premises in and around Stone Street, Maidstone which would certainly have been occupied by the poorer classes. He, however, lived in a ‘better class area’, as did a friend of his, who also attended St Philip’s and was the son of a police inspector. He concluded that, having looked at the register, there were clearly a mixed variety of pupils being admitted to the school, some from very obviously poor backgrounds but some clearly from a more wealthy area.’ The defendants argued that the trustees of the school had used the land for purposes outside the terms of the original trusts, and that they acquired a title outside the Act, which title was the one acquired by them.
Held: ‘If land is conveyed to be held on trust for purpose A and for no other purpose, and the trustees use the land for purpose A and also for purpose B, it seems to me that they are using it for two purposes, one of which is permitted by the trust and the other of which is not. What they have not done is to cease to use the land for purpose A merely because they are also using it for purpose B.’

Judges:

The Honourable Mr Justice Lewison

Citations:

[2003] EWHC 1075 (Ch)

Links:

Bailii

Statutes:

School Sites Act 1841

Jurisdiction:

England and Wales

Citing:

See Also – Fraser and Another v Canterbury Diocesan Board Of Finance (No 1) CA 24-Nov-2000
A grant of land was made under the 1841 Act in 1872 (after the 1870 Act) and the school had in 1874 been transferred to a school board under section 23 of the 1870 Act. The school closed permanently in 1992. The issue was whether reverter had . .

Cited by:

Appeal from – Fraser and Fraser v Canterbury Diocesan Board of Finance Integrated Services Programme CA 28-Jan-2004
The claimants sought a reversion of land conveyed under the 1841 Act to trustees. The defendants (‘DBF’) as succesors to the trustees argued that by extending the range of pupils in the school, the trustees acquired a title independent of and . .
At first instance – Fraser and Another v Canterbury Diocesan Board of Finance and others HL 27-Oct-2005
Land had been acquired by a deed under the 1841 Act, but had in 1995 ceased to be used as a school ‘for the education of children and adults of the labouring manufacturing and other poorer classes . . And for no other purpose ‘. Under the Act, the . .
Lists of cited by and citing cases may be incomplete.

Land, Trusts

Updated: 04 October 2022; Ref: scu.182149

HSBC Bank Plc v Dyche and Another: ChD 18 Nov 2009

The parties disputed the claimed beneficial interest of the second defendant. The second defendant (C) said that it had been purchased for him by the first defendant (D) from C’s trustee in bankruptcy, and was thereafter held in trust for him on the basis that C would repay D.
Held: The property was held on constructive trust for C. The subsequent mortgage granted by D to the claimant was overridden.

Judges:

Purle J

Citations:

[2009] EWHC 2954 (Ch), [2010] 2 P and CR 4, [2010] BPIR 138

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – In re Duke of Marlborough, Davis v Whitehead 1894
The Duchess assigned her own separate leasehold property to the Duke absolutely in consideration of her natural love and affection for him. This enabled him to raise money on mortgage. The wife’s evidence was that, subject to the mortgage being . .
Cited – Stack v Dowden HL 25-Apr-2007
The parties had cohabited for a long time, in a home bought by Ms Dowden. After the breakdown of the relationship, Mr Stack claimed an equal interest in the second family home, which they had bought in joint names. The House was asked whether, when . .
Cited – Ingram and Another v Commissioners of Inland Revenue HL 10-Dec-1998
To protect her estate from Inheritance Tax, the deceased gave land to her solicitor, but then took back a lease. The solicitor then conveyed the land on freehold on to members of her family.
Held: The lease-back by the nominee was not void as . .
Cited – In re Sir Thomas Spencer Wells; Swinburne-Hanham v Howard CA 1933
In the case of a dissolved corporation, its assets vest in the Crown bona vacantia. The equity of redemption is an interest or equitable right inherent in the land. Equity recognises the pre-eminence of the right to redeem, with the consequence that . .
Cited – Ingram and Palmer-Tomkinson (Executors of the Estate of Lady Jane Lindsay Morgan Ingram Deceased) v Commissioners of Inland Revenue CA 28-Jul-1997
The deceased had first conveyed property to her solicitor. Leases back were then created in her favour, and then the freeholds were conveyed at her direction to her children and grandchildren. They were potentially exempt transfers.
Held: . .
Cited – Abbey National Building Society v Cann HL 29-Mar-1990
Registered land was bought with an advance from the plaintiff. The transfer and charge were registered one month later, but in the meantime, the buyer’s parents moved in. When the buyer defaulted, his mother resisted possession proceedings, saying . .
Cited – City of London Building Society v Flegg And Another HL 14-May-1987
A couple bought a property and registered it in their own names with substantial financial assistance from the parents of one of them. The parents occupied the house with them. Without telling the parents, the owners borrowed again, executing . .
Cited – Lyus v Prowsa Developments Ltd ChD 1982
The plaintiffs contracted to buy a plot of registered land with a house to be built on it. The developer had charged the estate as a whole to a bank to secure the development finance. The developer became insolvent and the bank sold the estate as . .
Lists of cited by and citing cases may be incomplete.

Trusts, Land

Updated: 01 October 2022; Ref: scu.380333

Karsten v Markham: ChD 17 Dec 2009

The claimant sought repayment of very substantial sums paid by her to her partner. She said that the payments had been by way of loan, and that trust documents produced by the defendant were forgeries.

Citations:

[2009] EWHC 3658 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Contract, Trusts

Updated: 01 October 2022; Ref: scu.401900

Heardson v Williamson: 17 Feb 1836

Where an estate is devised, without any limitation of the quantity of interest, to trustees in trust for a limited purpose, with remainder to persons to whom the beneficial interest is given, the legal estate given to the trustees will cease on the satisfaction of the limited purpose, and will vest in the persons beneficially entitled in remainder.

Citations:

[1836] EngR 431, (1836) 1 Keen 33, (1836) 48 ER 218

Links:

Commonlii

Jurisdiction:

England and Wales

Wills and Probate, Trusts

Updated: 01 October 2022; Ref: scu.314763

Abbey National plc v Moss and Others: CA 1994

Mrs Moss inherited the former matrimonial home. Her daughter (L) suggested that she transfer it into their joint names to ease its transfer on her mother’s death. It was agreed the house would never be sold during Mrs Moss’s lifetime. L borrowed andpound;30,000 using the house as security and forged her mother’s signature on the charge. Mrs Moss did not know of the mortgage. They fell out and L left and ceased to make payments. The chargee sought to recover the arrears, possession of the property and also made an application for an order for sale under s. 30. The judge ordered sale.
Held: (by Majority) The position created by the transfer into joint names subject to the agreement that the property was not to be sold in the mother’s lifetime was that the trust for sale thereby created could not be implemented without the mother’s consent. The assignee of a donee could not acquire a better right than the donee had, but took his interest subject to all the equities effecting the interest of the donee. In proceedings apart from s 30, the court would not allow the trustees for sale to ignore the requirement of consent, and although in proceedings under s. 30 the court had a wide discretion to override the refusal of trustees for sale to sell on the application of any person interested, the trust for sale would not be enforced so long as there was a collateral purpose still subsisting requiring the retention of the property. The judge had been wrong to hold that the collateral purpose of the agreement had come to an end by reason of the daughter losing her beneficial interest through the mortgage, and his an error of law required the Court of Appeal to exercise its discretion under s. 30 afresh. It did so and refused an order for sale. ‘Again apart from s. 30, I apprehend that an assignee of the donee would be held not to be in any better position than the donee to ignore the requirements of Mrs Moss’s concern to a sale.’ Hirst LJ (dissenting) would have upheld the judge’s decision only being unwilling to interfere with an exercise of a judge’s discretion under s30. S30 gives the court a discretionary power to order sale, even where the respondent to an application’s interest in the property ranks before that of the applicant. The house was registered land and Mrs Moss was in occupation and that therefore s. 70(1)(g) would have applied. Nevertheless neither counsel for Mrs Moss nor the judge nor any member of this court suggested that the building society’s s. 30 application was defeated by the operation of that sub-section

Judges:

Peter Gibson LJ, Hirst LJ

Citations:

[1994] 1 FLR 307

Statutes:

Law of Property Act 1925 30, Land Registration Act 1925 70(1)(g)

Jurisdiction:

England and Wales

Cited by:

Followed – Barclays Bank Plc v Hendricks and Another ChD 3-Nov-1995
The wife was co-owner of the family home. Her husband owed money to the bank. He separated from his wife and left the matrimonial home moving to another house owned by the wife. The bank obtained a charging order absolute against the husband’s . .
Lists of cited by and citing cases may be incomplete.

Land, Trusts

Updated: 01 October 2022; Ref: scu.197885

Anthony Papouis v Valerie Gibson-West: ChD 4 Mar 2004

The deceased had purchased her flat using the discount available as a tenant, and money contributed by the defendant. A deed of trust had been executed, which the claimant now asserted had been obtained by undue influence.
Held: The principles underlying undue influence had been established in Etridge. The relationship between the parties was warm and friendly, and in the making of the deed of trust the relationship between Miss Bennett and Mrs Gibson-West was not such as to raise any evidential presumption of undue influence. The court set out a summary of the law of undue influence.

Judges:

The Honourable Mr Justice Lewison

Citations:

[2004] EWHC 396 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Royal Bank of Scotland v Etridge (No 2); Barclays Bank plc v Harris; Midland Bank plc v Wallace, etc HL 11-Oct-2001
Wives had charged the family homes to secure their husband’s business borrowings, and now resisted possession orders, claiming undue influence.
Held: Undue influence is an equitable protection created to undo the effect of excess influence of . .

Cited by:

Cited – Bowser v Caley and others ChD 16-Mar-2006
The claimant alleged that the transfer by him of his land to his sister and her husband had been obtained by any of several wrongful means and should be set aside.
Held: The allegations of undue influence failed. The claimant did not establish . .
Lists of cited by and citing cases may be incomplete.

Trusts, Undue Influence

Updated: 01 October 2022; Ref: scu.194116

Fraser and Another v Canterbury Diocesan Board of Finance and others: HL 27 Oct 2005

Land had been acquired by a deed under the 1841 Act, but had in 1995 ceased to be used as a school ‘for the education of children and adults of the labouring manufacturing and other poorer classes . . And for no other purpose ‘. Under the Act, the land would revert to the claimants as beneficiaries of the original grantors. The respondent ‘DBF’ argued that the claim had been lost by limitation because the land hac been used for other purposes (the education of children from outside the district and middle-class children) before the 1987 Act came into force, and that they became successors to the school trustees for uses beyond the deed, which brought the reverter.
Held: The reverters’ appeal succeeded and their claim restored. The trustees acquired the school for the purposes of the 1841 Act, not only under the explicit declaration in the deed. There might be a claim for breach of the caritable trusts but no further. There was moreover insufficient evidence to allow an inference of breach of trust. The CA had been wrong to interpret the judge’s findings of fact in the way they had.

Judges:

Lord Nicholls of Birkenhead, Lord Hoffmann, Lord Hope of Craighead, Lord Walker of Gestingthorpe, Lord Brown of Eaton-under-Heywood

Citations:

[2005] 3 WLR 964, Times 31-Oct-2005, [2005] UKHL 65, [2006] 1 All ER 315

Links:

Bailii, House of Lords

Statutes:

School Sites Act 1841, Reverter of Sites Act 1987 1

Jurisdiction:

England and Wales

Citing:

Cited – Attorney General v Shadwell 1910
Land in Northholt was granted under the 1841 Act for use as a school. In 1907 the school was closed, another school having been opened by the local authority nearby. Thereafter the building was used only once a week for a Sunday school. The Board of . .
Cited – In re Ingleton Charity 1956
The effect of section 2 of the 1841 Act is that if a reverter occurred but the trustees of the school remain in possession for 12 years, the title by reverter will usually become statute-barred. . .
Appeal from – Fraser and Fraser v Canterbury Diocesan Board of Finance Integrated Services Programme CA 28-Jan-2004
The claimants sought a reversion of land conveyed under the 1841 Act to trustees. The defendants (‘DBF’) as succesors to the trustees argued that by extending the range of pupils in the school, the trustees acquired a title independent of and . .
At first instance – Fraser and Another v Canterbury Diocesan Board of Finance and Another Chd 14-May-2003
The claimants sought to assert that land acquired under the 1841 Act reverted to them on its ceasing to be used for the purposes of a school. Lewison J summarised the evidence: ‘An analysis of the school registers for 1931 to 1947 shows that the . .
Cited – Habermehl v Attorney General 1996
Land was granted for use as a school for the education of poor persons in accordance with the principles of the National Society. In 1876 the school had become a ‘provided school’ run by a School Board under the Education Act 1870. That meant that, . .
Cited – National Society v School Board of London 1874
The National Society raised large sums by subscription and made grants in favour of schools in which children were to be instructed (in addition to reading, writing and arithmetic) in holy scripture and in the liturgy and catechism of the . .
Cited – Clavering v Ellison 1859
Any provision determining or divesting an estate held on trust ‘must be such that the Court can see from the beginning, precisely and distinctly, upon the happening of what event it was that the preceding vested estate was to determine’ . .
Cited – In Re Cawston’s Conveyance and the School Sites Act 1841 CA 1940
The 1841 Act was intended to encourage land owners to make land available for educational purposes: ‘One can see that the provision with regard to reverter would have been and no doubt was considered by the Legislature to be a very useful . .
Cited – In re Lysaght (deceased) 1966
A general charitable purpose (or intention) should be recognised and given effect to, even though some particular directions given by the charity’s founder are (or become) impracticable. . .
Cited – Clayton v Ramsden HL 1943
A condition in the will was that the legatee, his daughter, should not marry a person ‘not of Jewish parentage and of the Jewish faith.’
Held: The condition was void for uncertainty. Lord Russell of Killowen said: ‘The courts have always . .
Cited – Fraser and Another v Canterbury Diocesan Board Of Finance (No 1) CA 24-Nov-2000
A grant of land was made under the 1841 Act in 1872 (after the 1870 Act) and the school had in 1874 been transferred to a school board under section 23 of the 1870 Act. The school closed permanently in 1992. The issue was whether reverter had . .
Cited – Fraser and Another v Canterbury Diocesan Board of Finance ChD 22-Feb-2000
Where land had been acquired under the Act on trusts related specifically to the provision of education in accordance with a specified religion, the abandonment by the school of that purpose meant that the land reverted immediately to the original . .

Cited by:

Cited – St Mary and St Michael Parish Advisory Company Ltd v The Westminster Roman Catholic Diocese Trustee, Her Majesty’s Attorney Genera and others ChD 6-Apr-2006
Parish members objected to the building within the church grounds of an education centre. They said that the land was to be used for the purposes of the members of the parish only under a trust deed of 1851.
Held: The deed had to be construed . .
Lists of cited by and citing cases may be incomplete.

Land, Limitation, Trusts

Updated: 29 September 2022; Ref: scu.231606

Clarke v Harlowe: ChD 12 Aug 2005

The parties lived together. They acquired between them several properties of which the last was declared to be held as joint tenants. The relationship broke down. The parties now sought a declaration as to the destination of the proceeds of sale, the man having contributed the vast part of the costs. She replied that the money had been spent when the relationship was continuing, and that no principle of equitable accounting applied.
Held: The express declaration of trust was the starting point and was conclusive as to the beneficial interests in the absence of fraud or mistake. It was possible to vary the trusts after acquisition, but there was no reason to accept such a variation had occurred here. ‘In the ordinary case of cohabitation the common purpose of the implied trust subsists whilst the relationship subsists. During that period whilst the ordinary arrangements for the discharge of the outgoings subsist there is no breach or failure by any one of the parties to honour any obligation owed to the other. Thus in the usual case there is no room or reason for equitable accounting.’ Ms Clarke had not failed to do anything she had promised to do or had been asked to do, and ‘there is no reason why a court of equity should now compel her to contribute to the cost of the improvements and there is no room for any equitable accounting.’

Judges:

Behrens QC

Citations:

[2005] EWHC B20 (Ch)

Links:

Bailii

Statutes:

Trusts of Land and Appointment of Trustees Act 1996

Jurisdiction:

England and Wales

Citing:

Cited – Bernard v Josephs CA 30-Mar-1982
The court considered the division of proceeds of sale of a house bought by an unmarried couple.
Held: Where the trusts for which a property was purchased have been concluded, the house should be sold.
Griffiths LJ said: ‘the fact that . .
Cited – Pettitt v Pettitt HL 23-Apr-1969
A husband and wife disputed ownership of the matrimonial home in the context of the presumption of advancement.
Lord Reid said: ‘These considerations have largely lost their force under present conditions, and, unless the law has lost its . .
Cited – Gissing v Gissing HL 7-Jul-1970
Evidence Needed to Share Benefical Inerests
The family home had been purchased during the marriage in the name of the husband only. The wife asserted that she had a beneficial interest in it.
Held: The principles apply to any case where a beneficial interest in land is claimed by a . .
Cited – Goodman v Gallant CA 30-Oct-1985
The court reviewed the conflicting authorities with regard to the creation of trusts and held that the overwhelming preponderance of authority was that, in the absence of any claim for rectification or rescission, provisions in a conveyance . .
Cited – Leake (formerly Bruzzi) v Bruzzi CA 1974
The house was purchased in the husband’s sole name with a declaration of trust in favour of the husband and wife, holding the property as joint tenants. The wife had left the matrimonial home, and the husband had paid all the mortgage instalments . .
Cited – in Re Pavlou (A Bankrupt) ChD 17-Mar-1993
Mr and Mrs Pavlou bought a house for andpound;12,500 with a mortgage of andpound;9,500. After the husband left, the wife remained in sole occupation, and paid the mortgage instalments as they fell due. Thirteen years after the marriage Mrs Pavlou . .
Lists of cited by and citing cases may be incomplete.

Trusts

Updated: 25 September 2022; Ref: scu.237287

X v A and others: ChD 29 Nov 2005

The wife sought confirmation that the trustees of a discretionary marriage settlement created by her husband could release sums which she intended to pay out for charitable purposes.
Held: The trust required money to be released for the benefit of the wife. She therefore had to show that she would receive some benefit, and the spending of the money for charitable purposes alone was not possible. The trustees are not at liberty to enter into the proposed transaction.

Judges:

Hart J

Citations:

[2005] EWHC 2706 (Ch), Times 10-Jan-2006, [2006] 1 WLR 741

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – In Re Pilkington’s Will Trusts; Pilkington v Inland Revenue Commissioners HL 8-Oct-1962
The trustees proposed establishing a new trust in respect of the share of an estate to which an infant beneficiary had a contingent entitlement. A portion of the trust fund would be allocated to the new trust.
Held: This was a lawful exercise . .
Cited – Public Trustee v Cooper 2001
The court identified two jurisdictions for the court in construing trusts: (1) the jurisdiction to decide questions of construction as to the ambit of trustees’ powers, and (2) the jurisdiction to ‘bless’ a particular transaction proposed by the . .
Cited – Re Clore’s Settlement Trusts ChD 1966
A 21 year old beneficiary of a substantial trust fund requested the trustees to apply for his benefit a sum (equal to about one-seventh of the fund) to a family charitable foundation. He would be entitled to the capital of the fund on attaining 30, . .
Cited – Re CL 1969
Trustees sought the court permission to distribute assets in such a way as to extinguish the beneficiary’s interest in favour of her adopted children with a consequent saving of estate duty on her death with no real detriment to the material . .
Cited – Richard v Mackay 1997
In construing a trust deed, it is not the task of the court to say how it would exercise any discretion given, but ‘ . . to ensure that the proposed exercise of the trustees’ powers is lawful and within the power and that it does not infringe the . .
Cited – Re Walker 1901
. .
Cited – Re Leigh’s Will Trusts; Handyside v Durbridge ChD 1970
The testatrix’s husband and only child had drowned in an accident. She was his administratrix and sole beneficiary under his intestacy. At his death, the husband had been the owner of 51% of the issued shares in a company and had been owed money by . .
Lists of cited by and citing cases may be incomplete.

Trusts, Family

Updated: 25 September 2022; Ref: scu.235446

MacDonald and Another v Frost: ChD 5 Oct 2009

Claim by Professor Averil Macdonald and Ms Deborah Bannigan, who are the daughters of the late Joseph Henry Frost, to an equitable interest in their late father’s estate on the basis of an alleged proprietary estoppel.

Citations:

[2009] EWHC 2276 (Ch), [2009] WTLR 1815, [2010] 1 P and CR DG14, (2010) 12 ITELR 577, [2009] 41 EG 114 (CS)

Links:

Bailii

Jurisdiction:

England and Wales

Estoppel, Trusts

Updated: 22 September 2022; Ref: scu.376150

Byers and Others v Samba Financial Group (60): ChD 15 Jan 2021

Judges:

The Hon Mr Justice Fancourt

Citations:

[2021] EWHC 60 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See Also – Byers and Others v Samba Financial Group (230) ChD 15-Jan-2021
Reasons for grant of leave to appeal . .
See Also – Byers and Others v Samba Financial Group ChD 20-Dec-2019
Application by the defendant issued for an extension of the date by which the defendant was required to give standard disclosure. . .
See Also – Byers and Others v Samba Financial Group ChD 8-Apr-2020
. .
See Also – Byers and Others v Samba Financial Group ChD 24-Apr-2020
. .
See Also – Byers and Others v Samba Financial Group ChD 2-Oct-2020
. .
Lists of cited by and citing cases may be incomplete.

Company, Trusts

Updated: 22 September 2022; Ref: scu.657497

Pathirana v Pathirana: PC 28 Jun 1966

A partnership between the parties had held a contract for the exclusive supply of a foreign company’s goods in Ceylon. One of the partners cancelled the partnership’s contract and took a new contract in his name alone. This contract was said to be personal to that partner.
Held: The Privy Council advised that this new contract was to be treated as partnership property, since it arose out of the substantial goodwill which the partnership had generated.
After termination, one partner carries on the partnership business using the capital of the other, that partner is liable to account to the partnership.

Judges:

Guest, Pearce, Upjohn, Pearson LL, Sir Frederic Sellers

Citations:

[1967] 1 AC 233, [1966] 3 WLR 666, [1966] UKPC 14

Links:

Bailii

Commonwealth, Company, Trusts

Updated: 20 September 2022; Ref: scu.445099

Falkiner and Another v The Commissioner of Stamp Duties: PC 7 Nov 1972

New South Wales – The settlor had made a settlement on 4 October 1961 and died 11 days later. The ultimate trust was in favour of ‘the next of kin of the settlor as determined by the provisions now in force of the Wills, Probate and Administration Act 1898-1954 of the State of New South Wales’. There was a claim for death duties on the settled property, and one of the issues was whether the clause contained ‘a trust . . . to take effect after [the deceased person’s] death’ within section 102(2)(a) of the Stamp Duties Act 1920-1959.
Held: The next of kin were to be determined at the settlor’s death, not at the date of the settlement, and death duties were payable accordingly.

Judges:

Reid, Morris of Borth-y-Gest, Dilhorne, Simon of Glaisdale LL, Sir Richard Wild

Citations:

[1972] UKPC 21, [1973] AC 565, [1973] STC 85, [1973] 1 All ER 598, [1972] TR 297, [1973] 2 WLR 334

Links:

Bailii

Cited by:

Cited – Re Erskine 1948 Trust ChD 29-Mar-2012
The trust was created in 1948, and provided gifts over, which had now failed. The court considered the construction of the term ‘stautory next of kin’. The possible beneficiaries claimed through being adopted, arguing that at the date of the last . .
Lists of cited by and citing cases may be incomplete.

Commonwealth, Wills and Probate, Trusts

Updated: 19 September 2022; Ref: scu.444438

Rev Smith As Moderator of The General Assembly of The Free Church of Scotland and Others v Rev Morrison and Others: SCS 12 Aug 2011

The pursuer sought a declaration as to the ownership of and trusts in land and building forming the Manse at Broadford, Skye, and an order excluding the respondents from the lands.

Judges:

Lord Osborne, Lord Bonomy, Lord Drummond Young

Citations:

[2011] ScotCS CSIH – 52

Links:

Bailii

Jurisdiction:

Scotland

Land, Ecclesiastical, Trusts

Updated: 17 September 2022; Ref: scu.442763

Kelly v Cooper and Cooper Trading As Cooper Associates (A Firm) Co: PC 19 Oct 1992

Bermuda – The fiduciary obligations imposed on an agent will depend on the express and implied terms of the contract. Although an agent is, in the absence of contractual provision, in breach of his fiduciary duties if he acts for another who is in competition with his principal, if the contract under which he is acting authorises him so to do, the normal fiduciary duties are modified accordingly

Citations:

[1993] AC 205, [1992] UKPC 30, [1992] 3 WLR 936, [1993] ANZ Conv R 138

Links:

Bailii

Cited by:

Cited – AIB Group (UK) Plc v Mark Redler and Co Solicitors SC 5-Nov-2014
Bank not to recover more than its losses
The court was asked as to the remedy available to the appellant bank against the respondent, a firm of solicitors, for breach of the solicitors’ custodial duties in respect of money entrusted to them for the purpose of completing a loan which was to . .
Lists of cited by and citing cases may be incomplete.

Commonwealth, Agency, Trusts

Updated: 17 September 2022; Ref: scu.442494

Gita Ram v Baskinder Ram,Solinder Ram, Monder Ram and Maurice William Russell: CA 5 Nov 2004

A bankrupt had, before his bankruptcy disposed of his share in a house at an undervalue. His wife appealed an order that the share disposed of should vest entirely in the trustee in bankruptcy. Matrimonial proceedings had also been commenced.
Held: The wife was seeking effectively not re-instatement, but the creation of a position which would better allow her own matrimonial claim. The rules required the position to be restored. Any automatic proiotity given to the trustee in bankruptcy was not an infringement of the wife’s human rights. Wider interests were in the balance. Nevertheless rule 1293) still required revision.

Judges:

Potter, Lord Justice Potter Lord Justice Buxton Lord Justice Carnwath

Citations:

[2004] EWCA Civ 1452, [2005] 2 FLR 63

Links:

Bailii

Statutes:

Insolvency Act 1986 305 423

Jurisdiction:

England and Wales

Citing:

Cited – Woodley v Woodley (2) CA 12-Apr-1993
A stay of execution of an order against matrimonial assets was not defeated by bankruptcy. As to the interplay of the Insolvency Rules and matrimonial proceedings.
Balcombe LJ said: ‘I cannot leave this case without saying something about the . .
Cited – In re Mordant CA 1996
The court discussed the interplay of family and insolvency proceedings: ‘Since the wife is unable to prove in the husband’s bankruptcy, the position . . is that the husband’s trustee must use the andpound;385,000 in paying the trustee’s expenses . .
Cited – Chohan v Saggar and Another CA 27-Dec-1993
The word ‘and’ in sections 423(2)(a) and 423(2)(b) is to be read conjunctively not disjunctively. Section 238(3) is to be interpreted as requiring restoration of the former position ‘as far as possible’ or ‘as far as practicable’, and that . .
Cited – H M Customs and Excise and Another v MCA and Another; A v A; Re MCA CA 22-Jul-2002
The husband and wife divorced and a property adjustment order applied for. The husband had been convicted and a drugs proceeds order made under the 1994 Act. The order had not been satisfied, and the receiver applied for money from the matrimonial . .
Cited – Beyeler v Italy ECHR 5-Jan-2000
The concept of ‘possessions’ in Art. 1 has an autonomous meaning which is not limited to ownership of physical goods and is independent from the formal classification in domestic law, and requires the examination of the question whether the . .
Cited – James and Others v The United Kingdom ECHR 21-Feb-1986
The claimants challenged the 1967 Act, saying that it deprived them of their property rights when lessees were given the power to purchase the freehold reversion.
Held: Article 1 (P1-1) in substance guarantees the right of property. Allowing a . .
Cited – Inze v Austria ECHR 28-Oct-1987
Art 14 was engaged in respect of discrimination over future interests despite Marckx. The case turned on what singular provisions of Austrian inheritance law, whereby the illegitimate claimant had some, but incomplete, rights on his mother’s . .
Cited – Petrovic v Austria ECHR 27-Mar-1998
The applicant was refused a grant of parental leave allowance in 1989. At that time parental leave allowance was available only to mothers. The applicant complained that this violated article 14 taken together with article 8.
Held: The . .
Cited – Ghaidan v Godin-Mendoza HL 21-Jun-2004
Same Sex Partner Entitled to tenancy Succession
The protected tenant had died. His same-sex partner sought a statutory inheritance of the tenancy.
Held: His appeal succeeded. The Fitzpatrick case referred to the position before the 1998 Act: ‘Discriminatory law undermines the rule of law . .
Lists of cited by and citing cases may be incomplete.

Insolvency, Trusts, Human Rights

Updated: 17 September 2022; Ref: scu.219208

Michael Wilson and Partners Ltd v Sinclair and Others: ComC 21 Sep 2012

The claimant company alleged that the defendants had variously received assests (shares and cash) acquired by a former partner in the claimant company and held on his behalf, in breach of his obligations to the caimant partnership. The defendants said that the claims had in effect already been decided against the claimants in an arbitration. The court was now asked whether abuse of process may be relied upon where the earlier decision is that of an arbitral tribunal, rather than that of a court.
Held: On the particular facts, it would be an abuse of process to allow a collateral attack on the prior decision of the arbitral tribunal to be made, even though the court proceedings were brought against a non-party to the arbitration.
The question in general is whether the process of the court is being abused by a claim being brought before it.
Teare J accepted that the nature of the tribunal which has given the prior decision may be important in deciding whether the subsequent court proceedings are an abuse of process. This allows for the principle that arbitration proceedings are confidential to the parties of the arbitration. But in deciding whether it is the court’s duty to prevent its processes from being abused, he concluded that ‘there can be no rule that the court can have no such duty merely because the tribunal whose decision is under attack is an arbitral tribunal’.
As to the situation where the parties before the court had not all been parties to the arbitration, Teare J said: ‘it will probably be a rare case where an action in this court against a non-party to an arbitration can be said to be an abuse of the process of this court’. Where a claimant has a claim against two persons and is obliged to bring one claim in arbitration, the defeat of the claim in arbitration will not usually prevent him from pursuing his claim against the other person in litigation.

Judges:

Teare J

Citations:

[2013] 1 All ER (Comm) 476, [2012] EWHC 2560 (Comm)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See Also – Emmott v Michael Wilson and Partners Ltd CA 12-Mar-2008
The court considered the implication of the obligation of confidentiality in banking contracts or in arbitration agreements. It is ‘really a rule of substantive law masquerading as an implied term’. . .
See Also – Michael Wilson and Partners Ltd v Emmott ComC 6-Nov-2008
Challenge to jurisdiction of arbitration proceedings. . .
See Also – Emmott v Michael Wilson and Partners Ltd ComC 12-Jan-2009
The claimant, a party to an arbitration, sought first an order requiring the defendant to comply with an order made by the arbitrator for the transfer of certain shares, and second an asset freezing order.
Held: The conditions for a peremptory . .
See Also – Michael Wilson and Partners Ltd v Emmott ComC 8-Jun-2011
The claimant challenged an arbitration award made concerning the agreement under which the defendant had been admitted to partnership. MWP contended that the Tribunal were guilty of a large number of serious irregularities in their conduct of the . .
Cited – Reichel v Magrath PC 1889
The new vicar of Sparsholt, Dr Magrath, was able to rely on the abuse of process even though he had not been party to earlier proceedings between Reichel and the Bishop of Oxford and the Queen’s College and so was not bound by any issue estoppel . .
Cited – Hunter v Chief Constable of the West Midlands Police HL 19-Nov-1981
No collateral attack on Jury findigs.
An attempt was made to open up in a civil action, allegations of assaults by the police prior to the making of confessions which had been disposed of in a voir dire in the course of a criminal trial. The plaintiffs had imprisoned having spent many . .
Cited – Wiltshire v Powell and others CA 7-May-2004
The claimant sought a declaration as to the ownership of an aircraft. Saying he had bought it in good faith from E H and S, who in turn similarly claimed to have bought it from Ebbs. The defendant had obtained a judgment that he was owner as against . .
Cited – Sun Life Assurance Company of Canada and others v The Lincoln National Life Insurance Co CA 10-Dec-2004
The court considered the effect of findings in one arbitration on a subsequent arbitration. The arguments being directed to res judicata.
Held: Mance LJ pointed to important differences between litigation and arbitration as a consensual . .
Cited – Bragg v Oceanus Mutual Underwriting Association (Bermuda) Ltd CA 1982
The court considered the ability to prevent relitigation of issues already decided. The Court identified some of the limits of the abuse jurisdiction. Kerr LJ said: ‘To take the authorities first, it is clear that an attempt to relitigate in another . .
Cited – Arthur JS Hall and Co (A Firm) v Simons; Barratt v Woolf Seddon (A Firm); Harris v Schofield Roberts and Hill (A Firm) HL 20-Jul-2000
Clients sued their solicitors for negligence. The solicitors responded by claiming that, when acting as advocates, they had the same immunities granted to barristers.
Held: The immunity from suit for negligence enjoyed by advocates acting in . .
Cited – Lincoln National Life Insurance Company v Sun Life Assurance Company of Canada and others ComC 26-Feb-2004
. .
Cited – Nesbitt v Citizens Advice Bureau and Holt CA 26-Mar-2007
The claimant sought damages from the defendant saying that they had compromised his employment law damages claim on his behalf, but without his authority. He had unsuccessfully sought to set aside that settlement in the Employment Tribunal on the . .
Cited – Dadourian Group International Inc and others v Simms and others CA 13-Mar-2009
Arden LJ summarised the approach to be taken by a court faced with an allegation of fraud: ‘Their Lordships affirmed the decision in Re H and provided an explanation of what Lord Nicholls’ judgment meant. Baroness Hale (with whom the other Law Lords . .
Cited – Calyon v Michailaidis and Others PC 15-Jul-2009
(Gibraltar) The test for applying an abuse of process argument is an exacting one. . .
Cited – Heaton and Others v AXA Equity and Law Life Assurance Society plc and Another HL 25-Apr-2002
The claimant had settled one claim in full and final satisfaction against one party, but then sought further damages from the defendant, for issues related to a second but linked contract. The defendant claimed the benefit of the settlement.
Cited – Sinclair Investments (UK) Ltd v Versailles Trade Finance Ltd and Others CA 29-Mar-2011
The appellant challenged a decision that it was not entitled to a proprietary interest in the proceeds of sale of some shares which had been acquired with the proceeds of a breach of trust. Specifically, the claims gave rise to (i) an issue as to . .
Cited – Cadogan Petroleum Plc and Others v Tolley and Others ChD 7-Sep-2011
The courts considered various interlocutory applications. . .

Cited by:

Appeal from – Michael Wilson and Partners Ltd v Sinclair and Others CA 16-Jan-2013
Application to stay order for costs. . .
Cited – OMV Petrom Sa v Glencore International Ag ComC 7-Feb-2014
The claimant sought to have struck out as abuse of process parts of the defence, saying that the factual issues raised had already been resolved in arbitration proceedings, but as against a different oarty. The defendant replied that the arbitration . .
See Also – Michael Wilson and Partners Ltd v Sinclair and Others CA 23-Jul-2015
. .
See Also – Michael Wilson and Partners Ltd v Emmott CA 14-Oct-2015
Appeal against a finding that payments made by the appellant were made in the ordinary course of business and not in breach of a freezing injunction. . .
See Also – Michael Wilson and Partners Ltd v Emmott CA 11-Dec-2015
The court considered a residual jurisdiction to set aside an arbitrator’s award after a first appeal. . .
See Also – Emmott v Michael Wilson and Partners ComC 24-Nov-2016
Application for an anti-suit injunction against the defendant to restrain it from taking any further steps in ongoing proceedings in New South Wales and from commencing or pursuing any other substantive claims against the claimant on the ground that . .
See Also – Michael Wilson and Partners Ltd v Sinclair and Another CA 13-Jan-2017
The appellant company sought to recover assets which, it said, had been acquired by a former partner in breach of his obligations under the partnership agreement, but which had been taken in the names of some of the respondents. There had been an . .
Lists of cited by and citing cases may be incomplete.

Company, Trusts, Arbitration

Updated: 16 September 2022; Ref: scu.464407

In The Matter of Edwards v In The Matter of The Drug Trafficking Act 1994: Admn 4 Jul 2011

The claimant’s husband was a defendant in drug trafficking proceedings. Anticipating a claim against family homes, the claimant sought a declaration that she held a 50% interest in them.

Judges:

Cranston J

Citations:

[2011] EWHC 1688 (Admin)

Links:

Bailii

Statutes:

Drug Trafficking Act 1994

Criminal Sentencing, Trusts

Updated: 15 September 2022; Ref: scu.441415

Challinor and Others v Juliet Bellis and Co and Another: ChD 25 Feb 2013

Judges:

Hidyard J

Citations:

[2013] EWHC 347 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See Also – Challinor and Others v Juliet Bellis and Co (A Firm) ChD 9-Dec-2011
Appeal against order granting summary judgement. . .

Cited by:

See Also – Challinor and 20 Others v Juliet Bellis and Co and Egan ChD 19-Mar-2013
The court considered the correct approach to the award of statutory interest.
Held: Hildyard J said: ‘As to (1), it seems to me that the Court’s overall approach in the authorities cited to me is to distinguish between (a) cases relating to . .
Lists of cited by and citing cases may be incomplete.

Financial Services, Trusts, Torts – Other

Updated: 13 September 2022; Ref: scu.471577

Tackaberry and Another v Hollis and others: ChD 13 Nov 2007

A house had been purchased in 1982 by one member of a large family. Other family members now disputed whether the land was held in trust for them. A constructive trust was asserted.
Held: The claimants had failed to establish that a constructive trust applied. The original purchaser had purchased the property in his own name and with his own money, and with loans which were repaid. No sufficiently clear terms had been identified as to the trust. ‘The fact, accepted on all sides, that after its purchase the Property was used as a dwelling and as an assembly point for the Tackaberry family does not assist the Claimants’ case. ‘The law does not recognize a concept of family property’

Judges:

Evans-Lombe J

Citations:

[2007] EWHC 2633 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Sharpe Re, Ex parte Trustee of the Bankrupt v Sharpe ChD 30-Jul-1979
A couple lived in a maisonette with their aunt. The property had been purchased in the name of the husband but the aunt had contributed a partial sum towards the purchase price, while the rest of the amount was raised by way of a mortgage. The . .
Cited – Stack v Dowden HL 25-Apr-2007
The parties had cohabited for a long time, in a home bought by Ms Dowden. After the breakdown of the relationship, Mr Stack claimed an equal interest in the second family home, which they had bought in joint names. The House was asked whether, when . .
Cited – Gillett v Holt and Another CA 23-Mar-2000
Repeated Assurances Created Equitable Estoppel
Repeated assurances, given over years, that the claimant would acquire an interest in property on the death of the person giving the re-assurance, and upon which the claimant relied to his detriment, could found a claim of equitable estoppel. The . .
Cited – Grant v Edwards and Edwards CA 24-Mar-1986
A couple were not married but lived together in Vincent Farmhouse in which the plaintiff claimed a beneficial interest on separation. The female partner was told by the male partner that the only reason for not acquiring the property in joint names . .
Lists of cited by and citing cases may be incomplete.

Land, Trusts

Updated: 13 September 2022; Ref: scu.260354

Pullan v Wilson and Others: ChD 28 Jan 2014

The court was asked difficult questions concerning the reasonableness of the remuneration charged to a number of family trusts by a professional trustee.
Held: Excessive claims for fees had been made, and the trustees were ordered to repay part of their fees.

Judges:

Judge Hodge QC

Citations:

[2014] EWHC 126 (Ch), [2014] WLR(D) 107

Links:

Bailii, WLRD

Statutes:

Trustee Act 2000 28 29

Jurisdiction:

England and Wales

Citing:

Cited – In re Whiteley, Whiteley v Learoyd CA 1886
The trustees were charged with making unauthorized or improper investments, and the claim was that the trusts of the will relating to the sums invested should be carried into execution under the direction of the court and that the trustees might be . .
Cited – Ultraframe (UK) Ltd v Fielding and others ChD 11-Nov-2005
Ultraframe asked the judge to re-open his ‘in the round’ decision on costs.
Held: The decision questioned was not a draft, but a concluded judgment. The judge said that he had not made such a ‘palpable error’ in his order as to give him . .
Cited – Learoyd v Whiteley HL 1-Aug-1887
In managing a trust business the trustee should exercise the same care as an ordinary, prudent business person would exercise in conducting that business as if it were his or her own . .
Cited – Re Pauling’s Settlement Trusts ChD 1962
Family money had been placed into a trust to be managed by a bank. It was said that the bank had wrongly advanced money to the daughter allowing her to fritter away large parts of the capital
Held: The bank had misunderstood the power of . .
Lists of cited by and citing cases may be incomplete.

Trusts

Updated: 11 September 2022; Ref: scu.521165

St Mary and St Michael Parish Advisory Company Ltd v The Westminster Roman Catholic Diocese Trustee, Her Majesty’s Attorney Genera and others: ChD 6 Apr 2006

Parish members objected to the building within the church grounds of an education centre. They said that the land was to be used for the purposes of the members of the parish only under a trust deed of 1851.
Held: The deed had to be construed in its context at the time. At the time of the deed, there were no parishes for the Roman Catholic Church. This was a missionary area. Even at the time, if all catholics in the area had taken up places, and there were places left, those could be filled by non-catholics. The decision by the trustees had been a valid exercise of the powers given to them.

Judges:

Mr Justice Lawrence Collins

Citations:

[2006] EWHC 762 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Dundee General Hospital Board of Management v Bell’s Trustees HL 26-Mar-1952
The willl left a gift subject to the sole discretion of the trustees as to the ownership of the Hospital.
Held: A decision taken by trustees based upon a wrong interpretation of a deed could be set aside as avoided. Lord Normand said: ‘It . .
Cited – Fraser and Another v Canterbury Diocesan Board of Finance and others HL 27-Oct-2005
Land had been acquired by a deed under the 1841 Act, but had in 1995 ceased to be used as a school ‘for the education of children and adults of the labouring manufacturing and other poorer classes . . And for no other purpose ‘. Under the Act, the . .
Cited – Investors Compensation Scheme Ltd v West Bromwich Building Society HL 19-Jun-1997
Account taken of circumstances wihout ambiguity
The respondent gave advice on home income plans. The individual claimants had assigned their initial claims to the scheme, but later sought also to have their mortgages in favour of the respondent set aside.
Held: Investors having once . .
Cited – Mogridge v Clapp 1892
The Court considered a provision of the 1882 Act which required a dealing with a tenant for life to be one in good faith said that good faith. Kekewich J said that the words ‘good faith’ were to be equated with the words ‘bona fides’, and: ‘I think . .
Cited – Sieff v Fox ChD 23-Jun-2005
The advisers to trustees wrongly advised the trustees about the tax consequences of exercising a power of appointment in a certain way. As a result a large unforeseen Capital Gains Tax liability arose. The trustees sought to set aside the . .
Lists of cited by and citing cases may be incomplete.

Ecclesiastical, Land, Trusts

Updated: 10 September 2022; Ref: scu.241998

Gibbon v Mitchell: ChD 1990

G executed a deed surrendering his life interest in a trust fund in order to vest the property in his two children: the deed did not have that effect because of two errors (one of which was ignoring the fact that his life interest was subject to protective trusts), with the result that the fund became subject to discretionary trusts for the remainder of his life and only then would it vest in his two children, and also in further as yet unborn children. He was not advised that the effects of the deed would be to bring about a forfeiture of his life interest and thus invoke the operation of the discretionary trusts provided for in s 33 of the Trustee Act 1925. In fact, in entering the deed on the advice of his solicitors, the plaintiff had intended to reduce the effects of inheritance tax which would be incurred if the terms of the settlement, in which he purported to surrender his life interest, remained in force.
Held: This was a case, not for rectification, but for setting aside for mistake. When challenging the decisions of trustees using the rule in Hastings-Bass, looking at considerations of the actual or potential adverse tax consequences of the exercise of the power are not relevant. The court limited the jurisdiction to set aside for mistake to cases where there is a mistake of law or fact as to the effect of the transaction itself as opposed merely to the consequence or advantages to be gained by entering into it.
Millett J reviewed the authorities and said: ‘In my judgment, these cases show that, wherever there is a voluntary transaction by which one party intends to confer bounty on another, the deed will be set aside if the court is satisfied that the disponor did not intend the transaction to have the effect that it did. It will be set aside for mistake whether the mistake is a mistake of law or of fact, so long as the mistake is as to the effect of the transaction itself and not merely as to its consequences or the advantages to be gained by entering into it. The proposition that equity will never relieve against mistakes of law is clearly too widely stated.’ and ‘Mr Gibbon did not merely execute the deed under a mistake of law as to the legal consequences of his doing so. He executed it under a mistake as to its legal effect . . Since its effect was not that which he intended, he is entitled to have it set aside.’

Judges:

Millett J

Citations:

[1990] 1 WLR 1304, [1990] 3 All ER 338

Statutes:

Trustee Act 1925 33

Jurisdiction:

England and Wales

Citing:

Cited – Re Hastings-Bass; Hastings v Inland Revenue CA 14-Mar-1974
Trustees of a settlement had exercised their power of advancement under the section, in order to save estate duty by transferring investments to be held on the trusts of a later settlement. However the actual effect of the advancement was that the . .
Cited – Stone v Godfrey 10-Dec-1853
The father of a female infant, who was himself tenant by the curtesy, but whose right was regarded as doubtful, became next friend of his daughter in a suit against the trustee of his late wife’s real estates, in which a decree was obtained for a . .
Cited – Whiteside v Whiteside CA 1950
The husband had executed a deed in favour of his former wife after dissolution of their marriage covenanting to pay a specified sum per annum free of income tax up to but not exceeding a stated amount. This provision was in substitution for one . .

Cited by:

Cited – Abacus Trust Company (Isle of Man) Colyb Limited v Barr, Barr, and Barr ChD 6-Feb-2003
The court considered the Rule in Hastings-Bass, and specifically (1) whether the trustee’s decision is open to challenge when the failure to take a consideration into account is not attributable to a breach of fiduciary duty on the part of the . .
Cited – AMP (UK) Plc and Another v Barker and Others ChD 8-Dec-2000
The claimants were interested under a pension scheme. Alterations had been made, which the said had been in error, and they sought rectification to remove a link between early leaver benefits and incapacity benefits. The defendant trustees agreed . .
Cited – Fender (Administrator of FG Collier and Sons Ltd) v National Westminster Bank Plc ChD 26-Sep-2008
The administrator sought declarations as to whether to treat the bank as a secured or unsecured creditor.
Held: The court directed the Administrator to recognise the Bank as a secured creditor, as if the Deed of Release had never been . .
Cited – Pitt and Another v Holt and Others ChD 18-Jan-2010
The deceased had created a settlement in favour of his wife. He suffered serious injury and placed the damages in trust, but in a form which created an unnecessary liability to Inheritance Tax on his death. The wife’s mental health act receiver now . .
Cited – Anker-Petersen v Christensen ChD 2002
Where a mistake is made as to the effect of an appointment under a trust it may be possible to invoke the court’s jurisdiction to rescind the appointment. Davis J considered Millett J’s distinction between ‘effect’ and ‘consequences’: ‘An example in . .
Cited – Pitt and Another v Holt and Another ChD 18-Jan-2010
The claimant sought to unravel a settlement she had made as receiver for her late husband, saying that it had been made without consideration of its Inheritance Tax implications. The Revenue said that there was no operative mistake so as to allow . .
Cited – Futter and Another v Futter and Others ChD 11-Mar-2010
Various family settlements had been created. The trustees wished to use the rule in Hastings-Bass to re-open decisions they had made after receiving incorrect advice.
Held: The deeds were set aside as void. The Rule in Hastings-Bass derives . .
Cited – Allnutt and Another v Wilding and others; Re Strain (deceased) CA 3-Apr-2007
The trustees of a discretionary settlement requested its rectification on the basis that the now deceased settlor’s solicitor had mistakenly not appreciated the need to confer interests in possession on the beneficiaries, with the consequence that . .
Cited – Ashcroft v Barnsdale and Others ChD 30-Jul-2010
The parties sought to rectify a deed of family arrangement varying a will. The variation deed had had several mistakes which in fact increased the sum of Inheritance Tax owed. HMRC refused to accept the rectification deed unless approved by the . .
Cited – Futter and Another v Revenue and Customs; Pitt v Same SC 9-May-2013
Application of Hastings-Bass Rule
F had created two settlements. Distributions were made, but overlooking the effect of section 2(4) of the 2002 Act, creating a large tax liability. P had taken advice on the investment of the proceeds of a damages claim and created a discretionary . .
Lists of cited by and citing cases may be incomplete.

Trusts, Equity

Updated: 10 September 2022; Ref: scu.181650

Turner v Turner: ChD 1983

The trustees for many years signed every document placed before them by their solicitors (including appointments) without understanding that they had any discretion in the exercise.
Held: What might first appear to have been a decision of trustees may prove on questioning not to have been a decision. Where a power is exercised in form but not in substance then the appointment will be declared void.
Mervyn Davies J said: ‘the trustees exercising a power come under a duty to consider. It is plain on the evidence that here the trustees did not in any way ‘consider’ in the course of signing the three deeds in question. They did not know they had any discretion during the settlor’s lifetime, they did not read or understand the effect of the documents they were signing and what they were doing was not preceded by any decision. They merely signed when requested. The trustees therefore made the appointments in breach of their duty in that it was their duty to ‘consider’ before appointing and this they did not do.’ and ‘The authorities I have mentioned, including In re Hastings-Bass, decd., permit the inference that in a clear case on the facts, the court can put aside the purported exercise of a fiduciary power, if satisfied that the trustees never applied their minds at all to the exercise of the discretion entrusted to them. If appointers fail altogether to exercise the duties of consideration referred to by Sir Robert Megarry then there is no exercise of the power and the purported appointment is a nullity.’

Judges:

Mervyn Davies J

Citations:

[1984] Ch 100, [1983] 2 All ER 745

Jurisdiction:

England and Wales

Cited by:

Cited – Abacus Trust Company (Isle of Man) Colyb Limited v Barr, Barr, and Barr ChD 6-Feb-2003
The court considered the Rule in Hastings-Bass, and specifically (1) whether the trustee’s decision is open to challenge when the failure to take a consideration into account is not attributable to a breach of fiduciary duty on the part of the . .
Cited – Futter and Another v Futter and Others ChD 11-Mar-2010
Various family settlements had been created. The trustees wished to use the rule in Hastings-Bass to re-open decisions they had made after receiving incorrect advice.
Held: The deeds were set aside as void. The Rule in Hastings-Bass derives . .
Lists of cited by and citing cases may be incomplete.

Trusts

Updated: 10 September 2022; Ref: scu.181652

Mettoy Pension Trustees v Evans: ChD 1990

Where a trustee acts under a discretion given to him by the terms of the trust the court will interfere with his action if it is clear that he would not have so acted as he did had he not failed to take into account considerations which he ought to have taken into account. The exercise to be undertaken by the court in deciding whether the trustee has so acted, where it is claimed that the rule in Hastings-Bass applies, three questions arise. What were the trustees under a duty to consider? Did they fail to consider it? If so, what would they have done if they had considered it? Pensionsschemes may have to be considered against their fiscal background.
Warner J talked of the Hastings-Bass principle: ‘I have come to the conclusion that there is a principle which may be labelled the rule in Hastings-Bass. I do not think that the application of that principle is confined, as Mr Nugee suggested, to cases where an exercise by trustees of a discretion vested in them is partially ineffective because of some rule of law or because of some limit on their discretion which they overlooked. If, as I believe, the reason for the application of the principle is the failure of the trustees to take into account considerations that they ought to have taken into account, it cannot matter whether that failure is due to their having overlooked (or to their legal advisers having overlooked) some relevant rule of law or limit on their discretion, or is due to some other cause.
For the principle to apply, however, it is not enough that it should be shown that the trustees did not have a proper understanding of the effect of their act. It must also be clear that, had they had a proper understanding of it, they would not have acted as they did.’ and
‘In a case such as this, where it is claimed that the rule in Hastings-Bass applies, three questions arise: (1) What were the trustees under a duty to consider? (2) Did they fail to consider it? (3) If so, what would they have done if they had considered it?’

Judges:

Warner J

Citations:

[1990] 1 WLR 1587, [1991] 2 All ER 513

Jurisdiction:

England and Wales

Citing:

Cited – Re Hastings-Bass; Hastings v Inland Revenue CA 14-Mar-1974
Trustees of a settlement had exercised their power of advancement under the section, in order to save estate duty by transferring investments to be held on the trusts of a later settlement. However the actual effect of the advancement was that the . .
Followed – In re Courage Group’s Pension Schemes Ryan v Imperial Brewing and Leisure Ltd ChD 1987
It was possible to amend the provisions of a pension scheme provided the amendments did not conflict with the purposes of the scheme. How was a court to identify such purposes: ‘It is trite law that a power can be exercised only for the purpose for . .

Cited by:

Cited – Abacus Trust Company (Isle of Man) Colyb Limited v Barr, Barr, and Barr ChD 6-Feb-2003
The court considered the Rule in Hastings-Bass, and specifically (1) whether the trustee’s decision is open to challenge when the failure to take a consideration into account is not attributable to a breach of fiduciary duty on the part of the . .
Cited – AMP (UK) Plc and Another v Barker and Others ChD 8-Dec-2000
The claimants were interested under a pension scheme. Alterations had been made, which the said had been in error, and they sought rectification to remove a link between early leaver benefits and incapacity benefits. The defendant trustees agreed . .
Cited – National Grid Co Plc v Mayes and Others; International Power Plc (Formerly National Power Plc) v Healy and Others HL 7-Jun-2001
The release by the trustees of a sum due to the pension scheme from the employers, did not make funds payable to the employer, so as to trigger the clause within the scheme trust deed which would restrain such a payment. Where an actuarial surplus . .
Cited – Bank of New Zealand v Board of Management of the Bank of New Zealand Officers’ Provident Association PC 14-Jul-2003
PC (New Zealand) The defendant operated a superannuation scheme for and on behalf of the officers of the bank it regulated. The trustees ought to amend the scheme, but it had been set up by statute.
Held: . .
Distinguished – Stannard v Fisons Ltd; Stannard v Fisons Pensions Trust CA 2-Jan-1990
The purchaser of a business said that the company had made insufficient contributions to its pensions fund before the transfer, and sought payment of the sums underpaid. The defendants argued that, applying Hastings-Bass, unless that principle were . .
Cited – Sieff v Fox ChD 23-Jun-2005
The advisers to trustees wrongly advised the trustees about the tax consequences of exercising a power of appointment in a certain way. As a result a large unforeseen Capital Gains Tax liability arose. The trustees sought to set aside the . .
Cited – In Re Duxbury’s Settlement Trusts CA 21-Nov-1994
The Public trustee appealed against an order which had recognised his appointment under the 1959 trust, but had held that because of the explicit prohibition in the trust instrument against a trustee acting alone, he could not act.
Held: . .
Cited – Gomez and others v Vives CA 3-Oct-2008
The claimant appealed a finding that the court did not have jurisdiction over income payable to a trust governed by English law under which the claimant was beneficiary.
Held: The appeal failed in part. Because Article 5 is in derogation from . .
Cited – Pitt and Another v Holt and Others ChD 18-Jan-2010
The deceased had created a settlement in favour of his wife. He suffered serious injury and placed the damages in trust, but in a form which created an unnecessary liability to Inheritance Tax on his death. The wife’s mental health act receiver now . .
Cited – Pitt and Another v Holt and Another ChD 18-Jan-2010
The claimant sought to unravel a settlement she had made as receiver for her late husband, saying that it had been made without consideration of its Inheritance Tax implications. The Revenue said that there was no operative mistake so as to allow . .
Cited – Futter and Another v Futter and Others ChD 11-Mar-2010
Various family settlements had been created. The trustees wished to use the rule in Hastings-Bass to re-open decisions they had made after receiving incorrect advice.
Held: The deeds were set aside as void. The Rule in Hastings-Bass derives . .
Cited – Futter and Another v Revenue and Customs; Pitt v Same SC 9-May-2013
Application of Hastings-Bass Rule
F had created two settlements. Distributions were made, but overlooking the effect of section 2(4) of the 2002 Act, creating a large tax liability. P had taken advice on the investment of the proceeds of a damages claim and created a discretionary . .
Lists of cited by and citing cases may be incomplete.

Trusts

Updated: 10 September 2022; Ref: scu.181649

Dame Robina Pollock or Crawford v Mary Lockhart, Relict of John Lockhart of Lee: HL 10 Mar 1779

Where an English trust was created of estate in England, vested in English trustees in the English form; but for the benefit of parties natives of Scotland; and the trust fund having not been put to the uses mentioned; but transferred by the trustee to the first party beneficially called to succeed. Forty years after the present action was raised by the Scotch party, deprived of the benefit. Held, in the Court of Session, that the Scotch law of negative prescription, and not the English law, fell to be applied, and that the right of the parties favoured by the trust was cut off by the negative prescription.

Citations:

[1779] UKHL 2 – Paton – 495

Links:

Bailii

Jurisdiction:

England and Wales

Trusts

Updated: 08 September 2022; Ref: scu.562032

Cardinal Vaughan Memorial School, Regina (on The Application of) v The Archbishop of Westminster and Another: CA 14 Apr 2011

Parent Governors of the School disputed the appointment by the defendant of representatives to the school governors, saying that they were ineligible in that parents of current students should have been appointed in their stead if available.
Held: The duty to appoint trustees from existing parents had already been satisfied at the time of the appointment of the trustees in question, and therefore the appointments were lawful.
Sir Richard Buxton dissenting, said that the term ‘eligible’ was not defined, but was to be read as ‘fit and proper’. A person who could only be appointed if there was no parent avaiable to stand could not be described as eligible without evidence of the satisfaction of the precondition.

Judges:

Rix, Janet Smith, LJJ, Sir Richard Buxton

Citations:

[2011] EWCA Civ 433

Links:

Bailii

Statutes:

School Standards and Framework Act 1998

Jurisdiction:

England and Wales

Citing:

Cited – Regina v Inner London Education Authority ex parte Brunyate HL 1989
A trustee with an unlimited power of appointment has an unfettered discretion in his use of the power, but the trustee once appointed owes no duty to the appointor, and must act independently as a trustee. . .
Cited – Perrin and Another v Northampton Borough Council and others CA 19-Dec-2007
The land owners had sought permission to fell an oak tree subject to a tree preservation order in order to prevent further damage from its roots.
Held: The council’s appeal succeeded. The court was asked to decide whether any works to the tree . .
Lists of cited by and citing cases may be incomplete.

Trusts, Education

Updated: 06 September 2022; Ref: scu.432721

D’Abo v Paget and Others (No 2): ChD 10 Aug 2000

Where a beneficiary having brought successful action against the trust fund, the rule in In re Buckton should still apply, but where the trustees could have brought the same action themselves, and had been ready and willing to do so, the beneficiary should not be awarded costs out of the trust fund. Under the new procedure, the court should take a more robust attitude to such claims. In effect the sole reason for the claimant’s participation was to make a claim for costs if the trustees failed.

Citations:

Gazette 05-Oct-2000, Times 10-Aug-2000

Jurisdiction:

England and Wales

Trusts, Wills and Probate, Costs

Updated: 06 September 2022; Ref: scu.79774

HM Revenue and Customs v The Trustees of the Peter Clay Discretionary Trust: ChD 15 Nov 2007

Citations:

[2007] EWHC 2661 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Peter Clay Discretionary Trust v Revenue and Customs SCIT 27-Feb-2007
SCIT DISCRETIONARY TRUST – whether single fee for expenses of management that relate partly to income and partly to capital can be attributed partly to each for s 686(2AA) Taxes Act 1988 – yes – attribution . .

Cited by:

Appeal from – HM Revenue and Customs v Trustees of the Peter Clay Discretionary Trust CA 19-Dec-2008
The court was asked whether the Commissioners had been correct to disallow in a closure notice, the attribution in part to income in the year 2000-01 of expenses incurred by the trustees of a United Kingdom resident discretionary trust. The expenses . .
Lists of cited by and citing cases may be incomplete.

Income Tax, Trusts

Updated: 04 September 2022; Ref: scu.261461

Pitt and Another v Holt and Another: CA 9 Mar 2011

Judges:

Mummery, Longmore, Lloyd LJJ

Citations:

[2011] EWCA Civ 197, [2011] Pens LR 175, 13 ITELR 749, [2011] STC 809, [2012] Ch 132, [2011] STI 743, [2011] WTLR 623, [2011] WTLR 623, [2011] 2 All ER 450

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal From – Pitt and Another v Holt and Another ChD 18-Jan-2010
The claimant sought to unravel a settlement she had made as receiver for her late husband, saying that it had been made without consideration of its Inheritance Tax implications. The Revenue said that there was no operative mistake so as to allow . .

Cited by:

Appeal from – Futter and Another v Revenue and Customs; Pitt v Same SC 9-May-2013
Application of Hastings-Bass Rule
F had created two settlements. Distributions were made, but overlooking the effect of section 2(4) of the 2002 Act, creating a large tax liability. P had taken advice on the investment of the proceeds of a damages claim and created a discretionary . .
Lists of cited by and citing cases may be incomplete.

Trusts, Equity

Updated: 03 September 2022; Ref: scu.430469

Clark Taylor and Company v Quality Site Development (Edinburgh) Limited: 1981

It was claimed that a trust had come into being in circumstances where the alleged truster and the alleged trustee were the same person.
Held: It was competent for the claimant to be both truster and trustee.

Citations:

1981 SC 111

Jurisdiction:

Scotland

Cited by:

Cited – Mercedes Benz Finance Ltd v Clydesdale OHCS 16-Sep-1996
The creditor finance company complained that the customer had paid money into its account with the bank, in order to discharge its obligations by direct debit payments, but that the bank had refused to make the payments. The claimant argued that the . .
Lists of cited by and citing cases may be incomplete.

Trusts

Updated: 02 September 2022; Ref: scu.246215