Oughtred v IRC & Grey v IRC | Equity & Trusts

Subscribe to my personal channel for videos on how to study law effectively & efficiently: / @heygarethevans A disposition of an equitable interest must be in signed writing. “A disposition of an equitable interest or trust subsisting at the time of the disposition must be in writing signed by the person disposing of the same, or by his agent thereunto lawfully authorised in writing or by will” LPA 1925 s.53(1)(c).
Perhaps surprisingly, given the context of the statute - it comes immediately after the provision that the creation of a trust of land must be in writing - the provision applies to all property, real and personal.
s.53(1)(c) applies when a beneficiary under an existing trust transfers the beneficial interest in the property to another person.
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[@sebastianhope8342]

Hi Mr Gareth, may I know what is the specific section under Stamp Duty Act 1891, which was mentioned hereinafter? as the IRC (seems to me) attempting to concede that there is a failure to comply with the need of section 53(1)(2) of LPA 1925). Does a failure attempt to comply the LPA 1925 means that the plaintiff are unable to circumvent tax liability or vice versa, a compliance of LPA 1925 would infer that a succesfull evasion of tax liability is possible? Thank you!