Chapter TSEM6243
| Published date | 02 May 2016 |
| Record Number | TSEM6243 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
The settlor can appoint himself a trustee. As trustee he has a legal interest (TSEM6018) in the property. But he cannot do what he likes with the property. As a trustee he holds the assets in a fiduciary capacity. This means he must exercise rights and powers in good faith for the benefit of...
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