Interest-in-possession trusts: A balancing act

Emma Cooper explores how to set up dividend policies for companies wholly owned by trustees of a life interest trust

Cases Referenced

  • Aveling Barford Ltd v Perion Ltd [1989] BCLC 626
  • Baker v Archer-Shee [1927] UKHL 1
  • Bartlett v Barclays Bank Trust Co Ltd [1980] 1 Ch 515
  • Booth & ors v Booth & ors [2017] EWHC 457 (Ch)
  • Burland & ors v Earle & ors [1901] UKPC 49
  • Canada Trust Co v Browne [2010] ONSC 4118
  • Flitcroft’s Case (1882) 21 Ch D 519
  • JW v Morgan Trust Company of the Bahamas Ltd (2002) 4 ITELR 541
  • Mutual Life Insurance Co of New York v Rank Organisation Ltd [1985] BCLC 11
  • Nestle v National Westminster Bank plc [2000] WTLR 795
  • Phillips v Manufacturers’ Securities Ltd (1917) 86 LJ CH 305
  • Raby v Ridehalgh (1855) 7 De GM & G 104
  • Re a Company (No 370 of 1987) ex parte Glossop [1988] 1 WLR 1068
  • Re BSB Holdings Ltd (No 2) [1996] 1 BCLC 155
  • Re Exchange Banking Co
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  • Re National Funds Assurance Co (1878) 10 Ch D 118
  • Stuart v Stuart (1841) 3 Beav 430
  • Wood v Odessa Waterworks Co (1889) 42 Ch D 636