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HMRC internal manual

Trusts, Settlements and Estates Manual

Legal Background to Trusts and Estates: Trust ends because of fraud or bankruptcy


A trust can be nullified, if it was made with a fraudulent intent. For example, a settlor may have set up a trust to stop a creditor recovering a debt.


Under the Bankruptcy Act a settlement may become voidable upon the subsequent bankruptcy of the settlor. Whether it is voided (wholly or partially) depends upon the circumstances.