CG37301 - Absolute entitlement: occasions of absolute entitlement: general

»Ê¹ÚÌåÓýapp common feature in all these cases is that the particular beneficiary now has an absolute interest in the particular assets. »Ê¹ÚÌåÓýappre is no one else who has any kind of interest in those assets under the settlement apart from, in certain cases, another beneficiary or beneficiaries with interests which are of the same kind. »Ê¹ÚÌåÓýapp trustees may hold onto the assets; indeed they may be entitled to, in order to meet their expenses, but this is disregarded.