Facts
- The case concerned the responsibilities of trustees managing a discretionary trust, specifically their obligations when making distribution decisions.
- Trustees were required to review the situations of potential beneficiaries before authorising distributions from the trust.
- The trust at issue involved a potentially large and complex group of beneficiaries, affecting how thorough the consideration could be for each individual.
- The Court of Appeal provided guidance on the required approach trustees must adopt in such discretionary trusts.
Issues
- Whether trustees of a discretionary trust are required to consider all eligible beneficiaries before making distributions.
- Whether trustee decisions regarding distributions must be supported by logical reasoning and clear recorded justifications.
- The extent to which trustees must review the specific situations of each beneficiary, especially in large or complex trusts.
- How the ruling shifted or refined the standards set in previous decisions regarding trustees’ duties in discretionary trusts.
Decision
- The Court of Appeal held that trustees of a discretionary trust must assess all potential beneficiaries prior to approving distributions.
- Trustees are not required to conduct detailed investigations into the circumstances of every potential beneficiary but must understand the scope and nature of the beneficiary class.
- Distribution decisions must be supported by logical reasoning, and trustees must record the factors they considered to show accountability and honesty.
- The depth of the review may be adapted based on the trust’s size, available resources, and the number of beneficiaries.
- The judgment provided more specific guidance than earlier rulings, moving from broad principles to clear, actionable steps for trustees.
Legal Principles
- Trustees in discretionary trusts are obligated to consider all eligible beneficiaries to prevent unfair omission.
- The necessity for logical reasoning: trustee decisions must be rational, well-documented, and based on balanced consideration.
- The scale of review required depends on the complexity and size of the trust.
- The case refined previous approaches by providing concrete steps trustees should follow, building on earlier precedents such as McPhail v Doulton [1971] AC 424.
Conclusion
Re Hay’s Settlement Trusts clarified and structured trustees’ duties in discretionary trusts, requiring consideration of all beneficiaries and logical, well-documented decisions tailored to the trust’s context. The principles established remain authoritative in guiding trustees and inform contemporary trust law practice.