TSEM6271 | Legal background to trusts and estates: constructive trustFrom HM Revenue & Customs · Trusts, Settlements and Estates ManualDetailsA constructive trust is imposed by the rules of equity. It must satisfy the demands of justice and good conscience. For further details see TSEM9705+.An important set of circumstances where there may be a constructive trust over residential property is explained in CG65420 onwards.PreviousNext