英格蘭和威爾斯高等法院 (EWHC) 同意允許受託公司清算一名澳洲商人於 2006 年（即其去世前十年）設立的一些全權家庭信託（SwissIndependent Trustees SA v Sofer，2024 EWHC 1543 Ch）。成年受益人擔心繼續採用信託結構的成本。 EWHC 必須決定允許信託資產在他們之間分配對於信託的未成年和未出生受益人是否公平。
TRUSTS: Court allows trusts to be wound up at expense of unborn beneficiaries
The England and Wales High Court (EWHC) has agreed to allow a trustee firm to wind up some discretionary family trusts set up by an Australian businessman in 2006, ten years before his death (SwissIndependent Trustees SA v Sofer, 2024 EWHC 1543 Ch). The adult beneficiaries were concerned about the cost of continuing with the trust structure. The EWHC had to decide whether allowing the trust assets to be distributed among them was fair to the trust's minor and unborn beneficiaries.
Source:
BAILII