Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Trusts, Settlements and Estates Manual

TSEM6030 · Legal background to trusts & estates: wills & estates - table of contents

  • TSEM6032 · Legal background to trusts & estates: the items which form the deceased's estate
  • TSEM6033 · Legal background to trusts & estates: gift on account of death
  • TSEM6034 · Legal background to trusts and estates: a valid will
  • TSEM6035 · Legal background to trusts & estates: will - use of the words 'trust' and 'trustee'
  • TSEM6036 · Legal background to trusts & estates: invalid will - intestacy
  • TSEM6037 · Legal background to trusts & estates: personal representatives act on verbal instructions
  • TSEM6038 · Legal background to trusts & estates: secret or half-secret trust
  • TSEM6039 · Legal background to trusts & estates: appointing personal representatives
  • TSEM6040 · Legal background to trusts & estates: paying executors
  • TSEM6041 · Legal background to trusts & estates: gift of land in a will
  • TSEM6045 · Legal background to trusts & estates: wills & estates - when a will trust commences
  1. Legal background to trusts & estates: wills & estates - table of contents
  2. Legal background to trusts & estates: will - use of the words 'trust' and 'trustee'

TSEM6035 | Legal background to trusts & estates: will - use of the words 'trust' and 'trustee'

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

A testator (the person making the will) often includes the phrase ‘I appoint XXXX to be my executor and trustee. I give and bequeath all my goods and possessions to the said XXXX upon trust’. Using the words ‘trustee’ and ‘trust’ does not create a trust. The words emphasise that the testator trusts the executor to discharge the duties and responsibilities of the office.

Later in the will, the testator may create a trust. This has nothing to do with the earlier use of the words ‘trustee’ and ‘upon trust’.

PreviousNext
PrivacyTerms