A settlor can revoke a trust, if the original trust document
allows this action. The trust is fully valid. It comes to an end
when the settlor fully revokes it.
If the settlor has no power to revoke the trust he must get
the court’s permission to cancel the trust. He must satisfy
the court that he made the trust as a result of
In these circumstances the trust would be void from its
creation.
These situations have different tax consequences.
