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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.10 Income tax and CGT for trustees /Taxation of trustees—income tax / I5.1004 Trustees' remuneration
Commentary

I5.1004 Trustees' remuneration

IHT, trusts and estates

Remuneration of non-professional trustees

Lay trustees—no remuneration provision in trust instrument

Generally, a non-professional, or 'lay', trustee must not derive any profit or advantage from the trust, so is not entitled to remuneration1, unless there is some special provision in a Will or trust deed2.

Lay trustees are therefore expected act gratuitously, as highlighted in the breach of trust case of Brudenell-Bruce v Moore3 where a lay trustee was ordered to repay the remuneration he had taken as a salary, because he had initially agreed to work for free, even though the role was far more onerous that he had originally anticipated. The Court would not exercise its jurisdiction to authorise the payment as it was not in the interests of the good administration of

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