{"title":"Substance over form—when a loan is really a distribution","authors":"Jeremy Bell-Connell, Henry Brandts-Giesen","doi":"10.1093/tandt/ttab042","DOIUrl":null,"url":null,"abstract":"\n A recent judgment of the Court of Appeal of England and Wales1 provides a timely warning to trustees that characterising a payment to beneficiaries as a loan does not conclusively make it so, and that mischaracterising such transactions could place trustees in peril.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.2000,"publicationDate":"2021-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Trusts & Trustees","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1093/tandt/ttab042","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"LAW","Score":null,"Total":0}
引用次数: 0
Abstract
A recent judgment of the Court of Appeal of England and Wales1 provides a timely warning to trustees that characterising a payment to beneficiaries as a loan does not conclusively make it so, and that mischaracterising such transactions could place trustees in peril.
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