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#certainties #equity #law
It seems that a fixed trust requires both conceptual and evidential certainty in order to draw up a complete list of all beneficiaries, but that the ‘is/is not test’ for discretionary trusts is concerned only with conceptual certainty and not with evidential certainty (see inter alia Sachs LJ in Re Baden’s Deed Trusts (No 2) [1973]).
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