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Well intended

Grammarist states that “The road to hell is paved with good intentions” means that it is not enough to simply mean to do well, one must take action to do well. A good intention is meaningless unless it is followed by a good action.  It would be difficult to find a more comparable case as an example … Continue reading

Slow burn

The Estate of the Late J.D. Hanson also referred to as Cohen v Kerr relates to long-term asset and estate planning intended by the deceased to ensure that he died “neatly.” His commitment to this was such that a Neatly Board was established. However, as demonstrated in the Estate of the Late J.D. Hanson, the … Continue reading

Be careful what you wish for

Memoranda of wishes, also referred to as statements or letters of wishes, letters or memoranda of guidance and similar are a common feature of modern trusts. However, perhaps surprisingly there has been little guidance regarding the position of subsequent memoranda of wishes, specifically where subsequent wishes are inconsistent with earlier wishes do the most recent … Continue reading

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