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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 1 March 2020

On behalf of the editors, welcome to the March 2020 edition of the Trust Quarterly Review. This issue includes an exploration on the doctrine of mistake and so-called rule in Hastings-Bass, looking at three recent Jersey Royal Court cases; an examination of new trust legislation in Connecticut that came into effect on 1 January 2020; and we provide some truths and misconceptions concerning the concept of 'fraudulent calumny'. We also discuss the direct and indirect taxation regime of trusts in Italy following an important tax ruling delivered in 2019; explore how the use of trust structures can add a layer of protection under English and Welsh law in a variety of scenarios where assets are subject to attack; and provide a comprehensive review of the fourth edition of Equity & Trusts Law in Hong Kong.


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March 2020

An introduction to this edition from the Editors. Read more

A question of what's just

Damian Evans provides an analysis of three Jersey cases where the court was asked to exercise its discretion to help trustees and individual beneficiaries out of a problem that had been created by the mistaken advice that they have received, or that they had failed to seek. Read more

Carolyn A Reers TEP provides an examination of new legislation that came into effect on 1 January 2020 in Connecticut, which significantly modernises the state's trust law. Read more

David E Grant TEP lays out the concept of 'fraudulent calumny', a situation that often arises in bitter family feuds, and considers how the allegation sits alongside other concepts, such as undue influence, capacity and want of knowledge. Read more

Raul-Angelo Papotti TEP and Lorenzo Ferro present a situation in Italy where the fiscal authorities have taken positions contrary to its courts, and detail the impact on transfers of assets to trust and indirect taxation. Read more

Elizabeth Field TEP, Neil Smyth, Frances Bailey and Lucy Mitchell ask whether trusts can be useful in matrimonial planning in England and Wales, and can they replace (or supplement) pre-nuptial agreements? Read more

Bill Ahern TEP reviews the fourth edition of Equity & Trusts Law in Hong KongRead more