Attorney-General v Kitchin and Others On 18 November 1921, B made an irrevocable voluntary settlement of shares in an American company in favour, inter alia, of certain of his sisters and nephews. On 28 August 1922, the trustee sold the trust property to an English company in return for shares and debentures therein. B then recollected that he was under a liability to his deceased brother’s estate, and was also dissatisfied with the settlement on the ground that it was irrevocable.