TQR: September 2020

Monday, 28 September 2020
STEP TQR Issue 3 September 2020

This issue of the Trust Quarterly Review analyses the first testamentary trust judgment in China; looks at gift taxation on trust distributions in Germany; explores a recent Swiss ruling on an heir’s rights to information; and reviews cases of delayed claims under the England and Wales Inheritance (Provision for Family and Dependants) Act 1975.


 

The Trust Quarterly Review Editorial Board is always conscious that its loyal readership spans the globe, comprising many for whom the ‘common law’ is a complete mystery.
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28/09/2020
Germany’s legal treatment and taxation of trusts and how a recent tax court landmark decision might change gift taxation on trust distributions
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28/09/2020
The Swiss Supreme Court’s ruling on an heir’s/executor’s right to obtain information from a third party
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28/09/2020
A case analysis of the first testamentary trust judgment in China
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28/09/2020
Applications for extensions of time under s.4 of the Inheritance (Provision for Family and Dependants) Act 1975
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28/09/2020

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