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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 September 2018

On behalf of the Editors, welcome to the September 2018 edition of the Trust Quarterly Review. This edition places the focus firmly on the modern world, covering topics from Bitcoin and ‘crypto-currencies’ to other digital assets, exploring how these will impact not only the management of trusts and estates but also challenge long-established financial practices. Elsewhere, the very fundamentals of the trust are addressed with regards to property, while readers are also given an update on two key jurisdictions in the world of global finance, the Cayman Islands and Switzerland. Rectification also makes a return, with a comprehensive analysis of the principles of court-assisted correction.

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September - 2018

On behalf of the Editors, welcome to the September 2018 edition of the Trust Quarterly Review. This edition addresses the issues facing trust and estate practitioners in the modern era, from digital assets to crypto-currencies. Read more

The adoption of the trust idea to counter concepts of unjust enrichment prompts the questioning polemic of David Wright TEP in this article, in which he refers to key Australian cases on the matter. Is ‘property’ in all cases a necessary prerequisite to the existence and recognition of a trust? Read more

Digital assets and crypto-assets were unknown a generation ago. But assets they have come to be. This article discusses how their quirks can securely be accommodated into the global custodians’ rigorous operating systems, thus paving the way for wider acceptance and adoption by institutional investors. Read more

Writing from George Town, Grand Cayman, Robert Lindley TEP and Bernadette Carey TEP offer a timely round-up of important decisions from the Grand Court of the Cayman Islands concerning matters of trusts and estates law from 2016 to 2018. Read more

The use of trusts in civil-law jurisdictions has been an ongoing focus in the Trust Quarterly Review over the last year or so. And in Cintia Amoros TEP’s contribution we find helpful pointers to Swiss trust law, and a useful overview of both the development of the trust industry and the upcoming trustee services regulation in the country. Read more

Rectification is never far from the headlines, and David E Grant TEP’s contribution, analysing the principles of court-assisted correction is a valuable guide in this developing landscape. Read more

Furthering this issue’s focus on the rise in popularity of crypto- and digital assets, a wide family of such assets is treated in Leigh Sagar’s excellent book The Digital Estate, whose review by Ed Powles TEP is informative and articulate. When is data property? And whose is it? Clear thinking and lucid exposition are needed – and bestowed in this work. Read more