Pamplin v Irwin

• 1. Equity
  2. › Trusts
  3. › Express trust
  4. › Transfer of assets to parent by siblings
  5. › Whether transferor retained beneficial interest
  6. › Whether understanding or common assumption that assets held on trust
  7. › Shadow directors continuing to control businesses
• 1. Equity
  2. › Estoppel
  3. › Estoppel by convention
  4. › Discretionary trust
  5. › Whether estoppel may constrain trustee's discretionary powers
  6. › Whether non-fettering principle defeated by estoppel
  7. › Whether estoppel operated retrospectively
• 1. Equity
  2. › Trusts
  3. › Discretionary trusts
  4. › Non-fettering principle
  5. › Whether trustee's discretion to distribute income and capital may be constrained by estoppel arising from common understanding
• 1. Equity
  2. › Trusts
  3. › Trust distributions
  4. › Unpaid distributions
  5. › Whether distributions recorded in financial statements but not paid gave rise to debt
  6. › Whether credit should be given for tax paid on behalf of beneficiary to avoid double recovery

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