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HMRC internal manual

Trusts, Settlements and Estates Manual

Ownership and income tax: Specific types of property: land and buildings - implied trusts

There is an exception to the requirement that a trust must be in writing as set out in S53(1). Section 53(2) of the Law of Property Act 1925 says:

‘This section does not affect the creation or operation of resulting, implied or constructive trusts.’

See TSEM9600 and TSEM9700 for guidance on resulting and constructive trusts