If your client has lost a trust deed, and all copies of it, what should they do?

The leading texts are silent on this question, but thankfully my colleague Dominique Hogan-Doran has prepared a thoroughly helpful and practical guide for what to do in order to make an application to the Court seeking a declaration as to the terms of an existing trust.  Her post is found here and is well worth a read.

As Dominique notes, this is an area in which to tread lightly to avoid unintended tax consequences.  Getting this wrong could result in a new trust or a resettlement.  But painstaking investigation to piece together the terms of the trust can pay dividends, with recognition of the existing terms of the trust and no nasty tax surprises.