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Contents

Official guidance
Trusts, Settlements and Estates Manual

TSEM5900 · Trusts for particular purposes: trusts administered by the Official Solicitor and Public Trustee

  • TSEM5905 · Introduction
  • TSEM5910 · Grants for minors
  • TSEM5915 · Grants for patients
  • TSEM5920 · Trusts arising out of Court proceedings
  • TSEM5925 · Guardian of a minor's estate
  • TSEM5930 · Criminal Injuries Compensation Authority trusts
  • TSEM5935 · Vaccine Damage Payment Act 1979
  1. Trusts for particular purposes: trusts administered by the Official Solicitor and Public Trustee: contents
  2. Trusts for particular purposes: trusts administered by the Official Solicitor and Public Trustee: trusts arising out of Court proceedings

TSEM5920 | Trusts for particular purposes: trusts administered by the Official Solicitor and Public Trustee: trusts arising out of Court proceedings

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

Where a Court has awarded damages or the transfer of property to a person under a disability, and that money or other property is to be held on trust for a minor or mentally incapable person, the Official Solicitor may agree to act as trustee if there is no other suitable person willing and able to act. The terms of such trusts vary but they will frequently qualify as disabled persons’ trusts under IHTA/S89.

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