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Contents

Official guidance
Trusts, Settlements and Estates Manual

TSEM6260 · Legal background to trusts and estates: particular trusts - table of contents

  • TSEM6261 · Legal background to trusts and estates: protective trust
  • TSEM6262 · Legal background to trusts and estates: express trust
  • TSEM6263 · Legal background to trusts and estates: implied or presumptive trust
  • TSEM6270 · Legal background to trusts and estates: parol trust
  • TSEM6271 · Legal background to trusts and estates: constructive trust
  • TSEM6272 · Legal background to trusts and estates: bare or simple trust
  • TSEM6273 · Legal background to trusts and estates: charitable trust
  • TSEM6280 · Legal background to trusts and estates: trustees in bankruptcy
  • TSEM6281 · Legal background to trusts and estates: unit trust
  • TSEM6282 · Legal background to trusts and estates: investment trust
  1. Legal background to trusts and estates: particular trusts - table of contents
  2. Legal background to trusts and estates: express trust

TSEM6262 | Legal background to trusts and estates: express trust

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

An express trust has a clear, expressed intention to create a trust. The trust may be

  • a will trust, or

  • between the living (inter-vivos), or

  • statutory.

Express trusts are distinguishable from

  • implied or presumptive trusts (TSEM6263), and

  • constructive trusts (TSEM6271)

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