About SGCL      Event Sectors -  Company/Commercial     Tax      Property/Construction      Private Client      Family     Employment     Booking Terms

Registration Hotline - 01379 740619

Registration Hotline - 01379 740619


Simon Gore Consulting Ltd

8 Upper Street, Oakley, Diss, IP21 4AX

Copyright Simon Gore Consulting Ltd (SGCL)

All rights reserved.


Registration Form

Changing the terms of trusts

Recorded 9th February

Presented by William Massey QC, Pump Court Tax Chambers

Topics covered;

Why vary settlements?

- To anticipate taxable events  - e.g. vesting of capital; end of trust period

- To eliminate the problems of ‘old’ accumulation and maintenance trusts

- To add powers e.g. to accumulate income to pay IHT


Ways of varying without Court intervention

- Use of dispositive powers

- Re-settling on new trusts


Court-approved variation - Variation of Trusts Act 1958

- Extension of trust period and accumulation period

- Perpetuities and Accumulations Act 2009

     - Wyndham v Egremont  (2009)

     - Allfrey v Allfrey (2015)

     - DC v AC (2016)

     - Pemberton v Pemberton (2016)

- Who needs to be a party -  A v B (2016)


Card Payments


1 hour


Watching this webinar will help solicitors meet the following requirements set out in the Statement of Solicitor Competence

A2 - Maintain competence and legal knowledge

A4 - Draw on detailed


Runtime - 43 minutes (mp4)

Notes and slides included