{"title":"实质重于形式——当贷款真的是一种分配时","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":"{\"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}","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
摘要
英格兰和威尔士上诉法院(Court of Appeal of England and wales)最近的一项判决及时警告受托人，将支付给受益人的款项定性为贷款并不能最终使其成为贷款，而且错误地定性此类交易可能使受托人处于危险之中。
Substance over form—when a loan is really a distribution
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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