Trust Quarterly Review (TQR)

A quarterly technical digital supplement, the TQR provides in-depth technical analysis containing the latest papers from leading practitioners.
STEP TQR September 2016

Although 2016 is nearing its close, there’s still plenty to talk about in this edition, which covers US class actions, using trusts to own French real estate, the demands of information exchange, and whether human rights to privacy are impugned by such exchange initiatives.

Read full issue

December - 2016

Although 2016 is nearing its close, there’s still plenty to talk about in this edition, which covers US class actions, using trusts to own French real estate, the demands of information exchange, and whether human rights to privacy are impugned by such exchange initiatives Read more

The US and the UK are undertaking new criminal initiatives against facilitators of tax evasion, leaving offshore financial institutions increasingly exposed and with a range of responsibilities to mitigate and remediate exposures Read more

Using a trust to own French real estate does not particularly change the ownership situation in France regarding wealth tax and inheritance tax, and may bring potential drawbacks in terms of corporation-tax issues and increased disclosure obligations. Nonetheless, trusts can remain good vehicles through which to own French real estate when considering estate planning. Read more

The recent avalanche of American class actions against pension-plan trustees may bring about the re-emergence of forgotten equitable principles in American litigation. Read more

The Cayman Islands Bill of Rights, which codifies certain fundamentals similar to those enshrined in the European Convention on Human Rights, may represent a chink in the Common Reporting Standard’s armour Read more

Book review: Passing Wealth on Death: Will-Substitutes in Comparative Perspective

This book collects articles from a dozen or so jurisdictions identifying the instruments by which, or the occasions upon which, assets may pass on death to persons designated by the owner, but without the intervention of any formal ‘probate’. Read more

Article Search