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Journal article

Misuse of rectification in the law of trusts

Abstract:

Trusts can be an effective mechanism for the mitigation of tax liability. Settlors wishing to use them for this purpose need to navigate complex statutory regimes, and it is no surprise that mistakes are sometimes made. When there has been a tax planning error, the settlor (and other affected parties, such as beneficiaries) may have a number of options, including variation, rescission and professional negligence claims. However, it has become increasingly common to seek rectification of the t...

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Publication status:
Published
Peer review status:
Peer reviewed
Version:
Accepted manuscript

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Institution:
University of Oxford
Division:
Social Sciences Division
Department:
Law; Law Faculty
Oxford college:
Jesus College
Role:
Author
Publisher:
Sweet and Maxwell Publisher's website
Journal:
Law Quarterly Review Journal website
Volume:
134
Issue:
Jan
Pages:
138-150
Publication date:
2018-01-15
Acceptance date:
2017-09-01
ISSN:
0023-933X
Pubs id:
pubs:807081
URN:
uri:e007ecb4-f842-414a-a9cd-e0a8b46adadd
UUID:
uuid:e007ecb4-f842-414a-a9cd-e0a8b46adadd
Local pid:
pubs:807081

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