Commentary

I5.1004 Trustees' remuneration

IHT, trusts and estates

I5.1004 Trustees' remuneration

I5.1004 Trustees' remuneration

Remuneration of non-professional trustees

Lay trustees—no remuneration provision in trust instrument

Generally, a non-professional, or 'lay', trustee must not derive any profit or advantage from the trust, so is not entitled to remuneration1, unless there is some special provision in a Will or trust deed2.

Lay trustees are therefore expected act gratuitously, as highlighted in the breach of trust case of Brudenell-Bruce v Moore3 where a lay trustee was ordered to repay the remuneration he had taken as a salary, because he had initially agreed to work for free, even though the role was far more onerous that he

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