Complex sentence: Although in many cases the outcome would be the same, the difference is significant it is often difficult to prove intention but it may be easy to rebut the presumption (the second view would therefore allow the creation of more resulting trusts than the first view).
Split into simpler sentences: Although in many cases the outcome would be the same, the difference is significant. It is often difficult to prove intention, and it may be not be easy to rebut a presumption (the second view might therefore allow the creation of more resulting trusts than the first view).