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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 4 Dec 2019

On behalf of the editors, welcome to the December 2019 edition of the Trust Quarterly Review. This issue includes an analysis of the challenges facing the implementation of a Swiss trust law; a discussion of two England and Wales cases and whether there are legal limits on the relationship sufficient to raise a presumption of undue influence; and an exploration of legal frictions in European cross-border philanthropy. We also look at the use and validity of pour-over wills in Canadian estate planning following the recent Quinn Estate decision; changes to New Zealand’s trust regime following the first major reform in 70 years; and a review of International Taxation of Trust Income: Principles, Planning and Design.


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December 2019

An introduction to this edition from the Editors. Read more

Teresa Rosen Peacocke TEP discusses two contrasting cases in England and Wales concerning the question of whether there are limits in principle on when and how a relationship of influence can arise for the purposes of the doctrine of presumed undue influence. Read more

Maria Velichko TEP and Pamela Liang provide clarity on the use and validity of pour-over wills in estate planning in Canada, following the recent Quinn Estate decision in British Columbia. Read more

The New Zealand Trusts Act 2019 comes into force on 30 January 2021, and will significantly alter the country’s trust landscape. Rhonda Powell TEP explains how the legislation will impact foreign and domestic trusts. Read more

Jessica Schaedler TEP highlights potential legal and regulatory challenges in implementing a substantive Swiss trust law, as the country continues to discuss introducing such legislation. Read more

Keith Wallace looks at legal frictions hampering European cross-border philanthropy. Read more

Emma Chamberlain TEP reviews International Taxation of Trust Income: Principles, Planning and Design, by Dr Mark Brabazon TEP. Read more