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SECRET TRUSTSThe initial basis of the doctrine of secret trusts was the refusal of equity to permit a statute to be used as an engine of fraud (e.g. Bannister v Bannister). Certain formalities are necessary for the creation of inter vivos trusts of land for testamentary dispositions. A trust of land must be evidenced in writing; and all testamentary dispositions must comply with the Law of Succession Act. In the case of wills, secret trusts are of two types:
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The following details are taken from the accounting records of the company as at 30 June 2010: Debit Credit Sales revenue 49,950,000
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