IRC v Broadway Cottages Trust LJ Jenkins

1. was a valid trust creates for the appellants?

1. class of beneficiaries described

   Anmerkungen:

   • employees from 1870 up until 1980, emplyees appointed by several people  wives of employees

1. unascertainable

   Anmerkungen:

   • this means it is impossible at any given time to achieve to achieve a complete and exhaustive enumeration of all persons then qualified for the inclusion in the class of "beneficiaries" 
   1. so the trust is uncertain
      1. there can be no division of equal shares when not all the member of the class are known
2. evidentially certain

   Anmerkungen:

   • possible to determine with certainty whether or not any particular individual is or is not a member of the class

1. respondents successful arguments
   1. cannot enforce trustees to excerice an uncontrolled discretion

      Anmerkungen:

      • discretion to determine who qualifies as beneficiary
   2. not particular beneficiary can execute trust

      Anmerkungen:

      • unascertainable class short of whole beneficiaries no particular beneficiary/ies can claim

Anmerkungen:

• while trustees can never discover all the beneficiaries, they can always tell whether a given individual is or is not one of the beneficiaries, and can therefore with certainty, confine any payments they think fit to make to persons qualified as beneficiaries.