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Writing and Other Formalities for Trusts

Rupert Baldry Pump Court Tax Chambers and Adrian Shipwright Moore and Blatch explain the writing and other formalities connected with the formation of a trust
An essential factor in the creation of a trust is a manifestation of an intention by the settlor to create a trust.1 Sometimes this needs to be done or evidenced in writing and this article explores some of the more important requirements as to writing.
The requirement that certain transactions be carried out by or be evidenced in writing has a long history. It stretches back at least to the Statute of Frauds 1677 ss 7 to 9 which were broadly re-enacted in Law of Property Act 1925 (LPA) s 53. However the effect of these provisions is not...

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