Belton v Commissioner of Inland Revenue - [1959] NZLR 1372

Trusts and Trustees — Creation of Trust — Deed Entered into in 1957 declaring existence of Trust since 1948 — Formal Language not necessary — Inference of Creation of Trust from Conduct — Contemporaneous and Subsequent Acts of Settlor looked at — Evidence establishing Existence of Trust from Earlier Date — Land and Income Tax Act 1954, s. 108.