Trusts and Estates
The Tax Consequences of Protectors with the "Wider Role"
Oliver Marre
In A and 6 Others v C and 13 Others [2026] UKPC 11, the Privy Council found that trust protectors may exercise a wide discretion
in deciding whether or not to consent to the exercise of a trustee power. Paragraph 1 of the judgment explains the dispute
as follows: