TSEM6262 | Legal background to trusts and estates: express trustFrom HM Revenue & Customs · Trusts, Settlements and Estates ManualDetailsAn express trust has a clear, expressed intention to create a trust. The trust may bea will trust, orbetween the living (inter-vivos), orstatutory.Express trusts are distinguishable fromimplied or presumptive trusts (TSEM6263), andconstructive trusts (TSEM6271)PreviousNext