Trust Quarterly Review (TQR)

A quarterly technical digital publication, the TQR provides in-depth technical analysis containing the latest papers from leading practitioners.
STEP TQR March 2018

On behalf of the Editors, welcome to the March 2018 edition of the Trust Quarterly Review. Privacy concerns are front and centre in this edition, which also covers Shari’a-compliant estate planning, and the intricacies of evolving Hungarian trust law. We are also pleased to present an article on US foreign grantor trusts; a very complex and challenging tax issue, but help has finally arrived. We finish off with a review of the second edition of Inheritance Act Claims: A Practical Guide, which provides a succinct guide to handling claims brought under the England and Wales Inheritance (Provision for Family and Dependants) Act 1975

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March - 2018

On behalf of the Editors, welcome to the March 2018 edition of the Trust Quarterly Review. Read more

The trust is now recognised in the Middle East as a suitable vehicle for dealing with family business succession structures in the context of Shari’a law precepts. Andrew De La Rosa considers why this is so, and the specific issues that arise in connection with this shift. Read more

Dr Kristóf Ulmann provides a detailed account of the characteristics of the Hungarian trust, the position of claimants under Hungarian law, and an account of the enforceability of foreign judgments in Hungary. Read more

One year on from the introduction of the Common Reporting Standard (CRS), Filippo Noseda TEP highlights the human rights implications of it and beneficial ownership registers, and asks whether it is time to look more closely at the role of banks and trustees in the collection and reporting of information. Read more

Michael Rosenblum warns that the the desire to implement an easy, flexible foreign grantor trust structure for non-resident aliens can lead to short shrift being given to non-US tax consequences and inheritance risk, sometimes with disastrous consequences. US advisors should consider whether more advanced, complex structures can minimise or entirely avoid these issues. Read more

Sidney Ross TEP reviews Inheritance Act Claims: A Practical Guide, Second Edition, an update in an area of the law that presents difficulties for practitioners in general litigation, family law or probate matters, and who find themselves handling claims brought under the Inheritance (Provision for Family and Dependants) Act 1975. Read more

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