Back Issue Archive
TQR: June 2012
- The rule in Hastings-BassIts role in Jersey and the decision in Pitt v Holt and Futter v Futter.
- Bank Leumi Le’Israel Ltd v Tauber - Israel Supreme Court judgment on trust lawGeorge Rosenberg and Niv Goldstein explores the essence of the concept of trust according to Israeli law following a judgment rendered by the Supreme Court of Israel on 19 July 2011 in the matter of Bank Leumi Le’Israel Ltd et al v Marsha Tauber et al.
- Instruments of variationA look at instruments of variation and whether a legacy created by one should accrue interest, as a general legacy would.
- Prudence and vituperative epithetsA speech given by Mr Justice Hildyard to the Chancery Bar Association on 21 January 2012.
- Trusts of non-assignable contractsThis article debates whether a valid trust can be declared over the benefit of a contract if there is a restriction on the assignability of the contract.
- Rectifying trustsThe possible influence of Futter v Futter and Pitt v Holt on Scottish Courts.
- Rules of disclosureReviewing the rules of disclosure as interpreted in various cases in England and Wales.
- The International TrustA review of The International Trust by Hon Mr Justice David Hayton (third edition).
STEP Journal: May 2012
- On good form - Small trusts and reporting requirements
- Point of no returnPonzi schemes have been around for 92 years and are still going strong, it seems.
- A tale of four cities - Considering mental capacity and active ageing
- Wasted asset - contentious trust lawyers and family wealth
- Balancing actThe equal challenges of understanding trusts and foundations.
- Reader writes
- Introducing STEP’s new Advanced Certificate in UK Tax for International ClientsHow to meet the UK tax planning needs of the international client.
- Discover Advanced Certificate in Family Business Advising Advanced Certificate in Family Business Advising aimed at anyone working or wishing to work with family businesses.
- Best interestsHHJ Marshall QC's verdict in the case of SM v HM is big news in both the mental capacity world and the trust sector in general.
- Health and wealth
- Think clearly about money mattersFinancial planning tips to advisors with potentially vulnerable clients.
- Onwards and upwards - how STEP's Mental Capacity SIG has grownFrom humble beginnings, STEP's mental capacity special interest group has expanded its geographic reach and seen membership rise.
- Life after the clean-upWhat the future holds for Switzerland's private banking sector.
- Banking secrecy and discretionary trustsSwitzerland remains a jurisdiction for discreet estate planning for international family clients.
- Everything in orderThe Liechtenstein Disclosure Facility (LDF) is still the best and cheapest choice for UK nationals.
- Building knowledgeTrustees in Switzerland want AML auditors with a deeper understanding of trusts, according to a recent study.
- Till death us do part?How the courts deal with inherited, pre-acquired and trust assets for a divorce in England and Wales.
- 21st-century breakdown - English divorce law and foreign partiesPaul Tomlinson explores English divorce law and foreign parties: a foreign judgment would not automatically be enforced against a Jersey law trust - firewall provisions.
- Fighting fire with fireA look at trustees and divorce, focusing on the Cayman 'firewall' legislation.
- Second homesAn overview of multi-jurisdictional divorce cases.
- Obligations and optionsThe EU Saving Tax Directive from a trustee's perspective.
- Middle ground - The importance of trustee neutrality
- Level playing fieldA look at what Cyprus' amended international trust law has brought to the Island.
- It takes two to tangoThe trust industry talks, so having a positive attitude is integral when parting ways with clients.
- Traditional value - the remittance basis of tax in Ireland.
- Genuine occupancyPrincipal private residence relief in light of the recent UK case Hanson v HMRC.
- Honest mistakeA case where a couple's final intentions were overruled because of a simple admin error.
- Trust Taxation - a review of third edition of 'Trust Taxation'A review of Trust Taxation by Emma Chamberlain and Chris Whitehouse.