Substance over form—when a loan is really a distribution

IF 0.2 Q4 LAW
Jeremy Bell-Connell, Henry Brandts-Giesen
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引用次数: 0

Abstract

A recent judgment of the Court of Appeal of England and Wales1 provides a timely warning to trustees that characterising a payment to beneficiaries as a loan does not conclusively make it so, and that mischaracterising such transactions could place trustees in peril.
实质重于形式——当贷款真的是一种分配时
英格兰和威尔士上诉法院(Court of Appeal of England and wales)最近的一项判决及时警告受托人,将支付给受益人的款项定性为贷款并不能最终使其成为贷款,而且错误地定性此类交易可能使受托人处于危险之中。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
自引率
66.70%
发文量
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