www.womblebonddickinson.com/uk/insights/articles-and-briefings/what-you-need-know-about-letter-wishes
www.timothyloh.com/insights/guides/letter-of-wishes-in-discretionary-trust
www.mourant.com/news-and-views/updates/updates-2022/mourant-vlog-series–letters-of-wishes—how-should-trustees-approach-them-.aspx#page=1
See also:
www.heskethhenry.co.nz/insights-opinion/the-settlors-plan/