The Law Society Library's trending legal queries series brings together legislation, leading cases, and other useful resources on elected areas of law. New topics are published each month.

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Legislation

• Capital Acquisitions Tax Consolidation Act 2003, s2 and ss 14-25. (Part 3: Chapters 2 and 3), as amended.
• Finance Act 2014, s 80 and s 82.
• Finance Act 2012, s 111.

Cases

Ireland

• O'Rourke v O'Rourke [2022] IECA 59.
• In the matter of Thomas Heuston Stanley (deceased), and on the application of Karen Stanley and anor [2016] IEHC 8.
• Bank of Ireland v O'Donnell [2015] IECA 73, [2016] 2 IR 185.
• O'Donnell v Governor & Company of the Bank of Ireland [2014] IESC 77.
• Revenue Commissioners v Christie, Cedric, Peter Prentice and Arthur Moran (executors and trustees of the Jeannie Hammett Irvine Will Trust) (HC, 3 February 2006).
• C (X), C (Y) and C (Z) v T (R), U (K) and L (J) and in the estate of ABC deceased [2003] IEHC 6. [2003] 2 IR 250, [2003] 2 ILRM 340.
• O’Byrne v Davoren [1994] IEHC 3, [1994] 2 ILRM 276, [1994] 3 IR 373.
• MPD and ors v MD and MSD v MD [1981] ILRM 179.
• H(L) v Bank of Ireland [1978] ILRM 160.
• Chaine-Nickson v Bank of Ireland [1976] IR 393.
• Re Parker’s Will, Kilroy and anor v Parker [1966] IR 309.

England and Wales

• JSC Mezhdunarodniy Promyshlenniy Bank v Pugachev [2015] EWCA Civ 139, [2016] 1 WLR 160.
• Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman) Ltd and others [2011] UKPC 17, [2012] 1 WLR 1721.
• McPhail v Doulton [1971] AC 424.
• Re Gulbenkian’s Settlements [1970] AC 508.
• IRC v Broadway Cottages Trust [1955] Ch 20.

Books

• ‘Para 14.4-14.4.5: Discretionary Trust Tax’ in Padraic Courtney et al, Taxation for Solicitors (1st edn, Oxford University Press 2025)
• ‘Para 112-115: Test for Discretionary Trusts’ in Hilary Biehler and Philip Gavin, Equity and the Law of Trusts in Ireland (8th edn, Thomson Reuters Round Hall 2025) *available as an eBook from the library via ProView
• ‘Para 10-28 – 10-32: Certainty of Objects in Discretionary Trusts’ in Claire-Michelle Smyth, Principles of the Law of Equity and Trusts in Ireland (1st edn, Clarus Press 2019)
• ‘Chapter 6: The Nature of a Trust’ in Ronan Keane, Equity and the Law of Trusts in Ireland (3rd edn, Bloomsbury Professional 2017)
• ‘Chapter 5: Discretionary Trusts’ and ‘Chapter 27: Discretionary Trusts’ in Aileen Keogan, John Mee and J.C.W. Wylie, The Law and Taxation of Trusts (1st edn, Bloomsbury Professional 2007)

Precedents

Mary Laffoy, Irish Conveyancing Precedents (Looseleaf, Bloomsbury)

• Precedent P.3. Discretionary trust
• Precedent P.4. Discretionary trust for incapacitated individual[s]
• Precedent R.1.4. Gift of entire estate to spouse/civil partner, appointing that person executor with gift over in the event of the death of that person to trustees to hold on discretionary trust (long form)
• Precedent R.1.5. Gift of part estate (1/3) to spouse/civil partner, part (2/3) to trustees to hold on discretionary trust (short form) until youngest aged [20] then to children absolutely
• Precedent R.1.6. Gift of part estate (1/3) to spouse/civil partner, part (2/3) to trustees to hold on discretionary trust (short form) for fixed period (until youngest is age [20]) then to children absolutely once aged [25]
• Precedent R.1.7. Gift of entire estate equally between adult children, appointing share for child with disability to trustees to hold on discretionary trust (long form)

Albert Keating, Keating on Probate (6th edn, Thomson Reuters Round Hall 2019)

• Para 3-104: Discretionary will trusts by grandfather for grandchildren
• Para 3-105: Discretionary will trusts by aunt for nephews
• Para 3-106: Discretionary will trusts by uncle for nieces
• Para 3-107: Discretionary will trusts by uncle for nephew

Albert Keating, Equity in Practice (1st edn, Clarus Press 2020)

• Para 22-09: Precedent for the creation of discretionary will trusts by a grandparent for his or her grandchildren

Articles

• Alison McHugh and Andrea McNamara, ‘The use of discretionary trusts as protective vehicles’ (2023) 36(4) Irish Tax Review 138-142.
• James Cross, ‘Governor and Company of Bank of Ireland and Tom Kavanagh v Brian O'Donnell and Mary Patricia O'Donnell’ (2015) 20(3) Conveyancing and Property Law Journal 79-83.
• Tracey O'Donnell and Joanne Whelan, ‘Succession planning: family partnerships and discretionary trusts - tax and legal issues’ (2013) 26(4) Irish Tax Review 78-84.
• Aileen Keogan, ‘Using your discretion’ (2012) 106(5) Law Society Gazette 34-35,37.
• Susan O’Connell and Cormac Brennan, ‘Finance Act 2012: discretionary trust tax’ (2012) 25(2) Irish Tax Review 107-111.
• Paraic Madigan, ‘Discretionary trust tax: Revenue Commissioners v Christie & Others in the Matter of Irvine Deceased’ (2007) 20(5) Irish Tax Review 70-73.
• Aoife Walsh, ‘Discretionary trusts: an overview of key tax implications’ (2007) 39(2) Accountancy Ireland 66-68.
• ‘X.C v R.T’ (2003) 8(3) Conveyancing and Property Law Journal 83-85.

Revenue guidance

• Discretionary Trust Tax (DTT) Overview
• Form DT1 (Discretionary Trust Tax Return)
• Capital Acquisitions Tax Consolidation Act 2003 - Part 3: Chapters 2 and 3 Discretionary Trust Tax (September 2025)