Letters of Wishes are an important part of the trust landscape, especially offshore. However, their status is little discussed and often misunderstood. In this Trusts & Trustees article, Keith Robinson responds to Stephen Moverley Smith QC and Andrew Holden’s article ‘Too many cooks: Letters of wishes and the ongoing role of the settlor’, arguing that Letters of Wishes are an important and legitimate part of trustees’ ‘adequate deliberations’.
Article first published in Trusts & Trustees (Vol. 20, No. 8), October 2014
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