In Re Irving: 1975

The (Canadian) court considered an application to vary a trust on behalf of a child, and asked itself: ‘Would a prudent adult, motivated by intelligent self-interest, and after sustained consideration of the proposed trusts and powers and the circumstances in which they may fall to be implemented, be likely to accept the proposal?’
References: (1975) 66 DLR (3d) 387)
This case is cited by:

  • Cited – Wright and Another v Gater and Others ChD 7-Nov-2011
    The beneficiary, a child was to inherit estates of his grandparents and parents, all of which were intestate. An application was made to vary the provisions in order to reduce the liability to Inheritance Tax.
    Held: A deferment of vesting . .
    (, [2011] EWHC 2881 (Ch), 14 ITELR 603, [2012] 1 WLR 802, [2012] STC 255, [2011] STI 3431, [2012] WTLR 549)

These lists may be incomplete.
Last Update: 27 November 2020; Ref: scu.448128