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  1. Creditors trump trusts Stefano Loconte, .

    Professor Stefano Loconte reviews a recent Italian Supreme Court judgment which held that a trust used in liquidation proceedings will be declared invalid if it is used t…

  2. CGT from Chile to Colombia Javier Enrique Ayuso, Javier Ayuso, Ezequiel Lipovetzky, Carola Trucco H, Ignacio Rafael Vélez Vergara, Manuel Tamez Zendejas, Luis Antonio Monroy González, Rocío Liu and Pablo Sotomayo, .

    In this article, the authors address developments in the capital gains tax regimes of several Latin American countries.

  3. Hot property Ian Huddleston, .

    Ian Huddleston, STEP’s Council member for Northern Ireland, talks to Sally Percy about the worlds of real estate and regulation

  4. A welcome move Tara McInnes, .

    Tara McInnes explains why charities in England and Wales could benefit from the change in the definition of 'clerical errors'

  5. Lifting the lid Toby Graham, .

    Toby Graham review the Bermudan case of In Re A Trust, the first post-Schmidt authority on the courts’ willingness to override trust information control mechanisms and …

  6. A blow to bank secrecy Christian Girod, .

    Christian Girod examines a recent Swiss court decision allowing a foreign estate to obtain information about a Swiss bank account held in the name of an entity.

  7. Clause for concern Jonathan Speck, .

    Trust lawyers should revisit their precedents in light of the Jersey Court of Appeal’s redefinition of ‘exclusive jurisdiction’ and ‘forum for administration’ i…

  8. An estate-planning smörgåsbord Alice Palmer and Frederick Bjørn, .

    Alice Palmer and Frederick Bjørn compare the inheritance tax, succession law and matrimonial regimes of Denmark, Sweden and Norway.

  9. A brush with death taxes Dhana Sabanathan and Shu-Ping Shen, .

    Dhana Sabanathan and Shu-Ping Shen offer estate-planning advice to international couples from the US and the UK.

  10. IP: ignore at your peril Jackie Maguire, .

    Jackie Maguire explains why family businesses should not overlook the importance of their intellectual property.