can be said that a given individual is or is not a member of the range of objects (class): Re Baden’s Deed Trusts; McPhail v Doulton Variation of Trusts in English Law The Variation of Trusts Act 1958 gave the courts the power to vary trusts in the following circumstances s1(1)(a) Any person having, directly or indirectly, an interest, whether vested or contingent, under the trusts who by reason of infancy or other incapacity is incapable of assenting; or s1(1)(b) Any person (whether ascertained or not) who may become entitled, directly or indirectly, to an interest under the trusts as being at a future date or on the happening of a future event a person of any specified description or a member of any specified class of persons, so however that this paragraph shall not include any person who would be of that description, or a member of that class, as the case may be, if the said date had fallen or the said event had happened at the date of the application to the court; or s1(1)(c) Any person unborn; or s1(1)(d) Any person in respect of any discretionary interest of his under protective trusts where the interest of the principal beneficiary has not failed or determined. The court does not have the power to consent to the variation of a trust on behalf of an ascertained individual who is sui juris.(Someone above the age of consent and of sound mind) Forms of trust used by UK taxpayers Accumulation and Maintenance trust A variation on the discretionary trust, the A&M does not carry the Inheritance tax disadvantages of a discretionary settlement but can only be established for persons under 25 who must be entitled to income at that age. Allows the accumulation of income within the trust until 25. Disabled Trust Similar to an A&M trust but established for a disabled person. Reverter to Settlor trust A trust where, on the death of the life tenant, the property reverts to the person making the gift. Nil Rate Band Discretionary trust UK inheritance tax is payable at 40% on estates worth over £325,000 for the 2009-2010 tax year. If assets up to that value are placed in a discretionary trust during a person's lifetime, the trust will not be taken into account for inheritance tax if the person survives for a further 7 years. Likewise in a will, many persons