www.blaney.com/articles/when-a-family-trust-is-really-a-sham
www.gra.co.nz/Family-Trusts/sham-family-trusts-how-to-avoid-them
www.taxwarriors.com/blog/bid/201605/distinguishing-between-legitimate-and-sham-trusts-it-s-not-that-easy
www.collascrill.com/knowledge-documents/guides/tf-sham-trusts/
www.macfarlanes.com/what-we-think/in-depth/2017/is-it-a-sham-ask-mr-pugachev/