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  1. Mountain to climb Jessica Schaedler, .

    Potential challenges in the implementation of a Swiss trust law

  2. Cross purposes Keith Wallace, .

    Legal frictions in European cross-border philanthropy

  3. All over the place The Editors, .

    This edition of the Trust Quarterly Review explores cross-border philanthropy in Europe; New Zealand’s trust law reforms; pour-over trusts in British Columbia; challeng…

  4. Under the influence Teresa Rosen Peacocke, .

    A discussion of two England and Wales cases and the relationship necessary to raise a presumption of undue influence

  5. A clause in context Pamela Liang and Maria Velichko, .

    Clarity on the use and validity of pour-over wills in estate planning following the recent Quinn Estate decision in British Columbia

  6. Old wine in a new barrel Rhonda Powell, .

    An overview of the New Zealand Trusts Act 2019 and how it will impact foreign and domestic trusts 

  7. Heir of sophistication Berardo Lanci and Adea Meidani, .

    Berardo Lanci and Adea Meidani outline the key tax issues for advisors related to collecting art in Italy and France

  8. IHT reforms may bite Alexandra Docherty, .

    Alexandra Docherty reviews key recommendations from the UK OTS report into potential changes to the inheritance tax regime

  9. Mind over borders Nicole Gallop Mildon and Álvaro Aznar Azcárate, .

    Nicole Gallop Mildon and Álvaro Aznar Azcárate discuss the use of LPAs for mental capacity in England and Wales, Spain and France

  10. Unveiling the trust protector Dinesh Menon, .

    Dinesh Menon explores the ‘mysterious’ role of the trust protector and what, if any, its fiduciary responsibilities may be

  11. Foreword - December 2019 - January 2020 Paolo Panico, .

    The New Year will bring some new challenges to our professions, as has been the case for nearly a decade. The continued legislative and regulatory efforts to increase the…

  12. UBO register: coming (very) soon Yiota Georgiou and Ioannis Sidiropoulos , .

    Yiota Georgiou and Ioannis Sidiropoulos discuss the creation of a register of ultimate beneficial owners in Cyprus

  13. Marriage laws: on the rocks? Rosamond McDowell, .

    Rosamond McDowell sets out and puts into context the incoming changes to the registration of marriages in England and Wales

  14. That’s all folks! Richard Frimston, .

    Richard Frimston explores the obligations to identify a ‘court’ in cross-border succession regulations in Europe

  15. IGT: An end to tax discrimination Javier Frías, .

    Javier Frías explains how the Spanish Supreme Court equalises tax treatment of inheritances for resident and non-resident taxpayers

  16. Paperless trials David Cadin and Ed Drummond, .

    David Cadin and Ed Drummond encourage the legal sector to embrace technology

  17. A moral investment Sally Edwards, .

    Sally Edwards discusses the increased focus on moral and ethical investing, and the challenges this presents to trustees

  18. Tax treatment in France Frédéric Roux, .

    Frédéric Roux explores changes that could impact the tax liability and disclosure requirements of foreign trusts in France

  19. Whose skin is it anyway? Julia Burns and Matthew Watson , .

    Julia Burns and Matthew Watson consider the implications of new services in England and Wales allowing individuals to preserve tattoos after death

  20. Lifting the veil Michael Giraud and Verena Roberts, .

    Michael Giraud and Verena Roberts reflect on global transparency legislation developments over the Past five years

  21. Disclosing DAC6 Simon Gorbutt TEP, .

    Simon Gorbutt discusses the EU’s DAC6 and how its implementation impacts cross-border insurance-based planning

  22. Who died first? James Kemp, .

    James Kemp examines the recent England and Wales High Court case of Scarle, determining the order of death in an elderly couple

  23. Bank on Russia Asya Andreeva, .

    Asya Andreeva details bank compliance and reporting considerations for Russian clients