Sham Trusts: An Introduction

This dictum has been cited and adopted as an authoritative statement of the sham doctrine in common law jurisdictions around the world, indicating that the conceptual basis for the sham doctrine lies in the court's ability to see through acts or documents which are intended as a facade or disguise, designed to conceal "the real truth of the matter".  There are a number of different elements to Lord Diplock's speech which we will consider in turn in the following briefing.

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