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HMRC internal manual

Trusts, Settlements and Estates Manual

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HM Revenue & Customs
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Legal background to trusts and estates: constructive trust

A constructive trust is imposed by the rules of equity. It must satisfy the demands of justice and good conscience. For further details see TSEM9705+.

An important set of circumstances where there may be a constructive trust over residential property is explained in CG65420 onwards.