21. In such a case, the monies paid to the association will ordinarily be held on resulting trust for the contributors. 22. But if and when Mr . Vandervell should declare any defined trusts, the resulting trust would come to an end. 23. When this occurs, the property is held on resulting trust for the settlor, as in " Vandervell v IRC ". 24. Both types of resulting trust are traditionally regarded as examples of trusts giving effect to the common intention of the parties. 25. It does not comment on presumed resulting trusts , and while later law has seemingly permitted such trusts, there is some disagreement. 26. Where the family member refuses to transfer it back, the taxpayer can come to court and argue it was a resulting trust . 27. The resulting trust arises by operation of the general law, dehors the pension scheme and the scope of the relevant tax legislation. 28. For that purpose they have sought to develop the law of resulting trusts so as to give the plaintiff a proprietary interest. 29. Like a constructive trust, a resulting trust arises by operation of law, though unlike a constructive trust it gives effect to intention. 30. Therefore, it is said, a resulting trust must arise either at the time or the theft or when the monies are subsequently mixed.