Our website is set to allow the use of cookies. For more information and to change settings click here. If you are happy with cookies please click "Continue" or simply continue browsing. Continue.

Family Law

The leading authority on all aspects of family law

01 DEC 2006

APPEALS/FINANCIAL PROVISION: Re A (Trust Fund) [2006] EWCA Civ 1441

(Court of Appeal; Thorpe and Moses LJJ; 9 November 2006)

The trustees of a trust fund set up for the benefit of a child on the basis of an order made by a Family Division judge sought leave to vary the terms of the order. Subsequent unforeseen tax consequences had arisen, primarily because of a mistake as to the child's nationality. The trustees argued that the court had jurisdiction to alter the order, thereby creating a different trust, by reference to s 3 of the Children Act 1989 (the 1989 Act) read with s 8.

Under the 1989 Act the court had jurisdiction to ensure that parental responsibility was properly exercised by the guardian of a child's property. Although initially concerned that the court was being asked to assist with tax planning, the court accepted that there had been an unforeseeable mistake which it was appropriate to correct. However, the case had not needed to be dealt with by means of an appeal to the Court of Appeal; the case could have been dealt with by the Chancery Division exercising the inherent jurisdiction.

Family Law

journal

"the principal (monthly) periodical dealing with contemporary issues" Sir Mark Potter P

More Info from £49.00
Available in Family Law Online
Family Law Online

Family Law Online

Get a FREE trial today! The fastest way to access the latest law reports, case law, commentary,...

Available in Family Law Online
Subscribe to our newsletters