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Trusts & Estates Law and Tax Journal | Page 1 of 76

Musings from Manchester: May you live in interesting times

O T

Old Trafford Consulting Ltd | January/February 2021 #220

Geoffrey Shindler looks ahead to 2021 and the possibility of a new wealth tax Continue Reading

Jersey trusts: To submit – or not?

Ogier Legal logo Ogier Legal | January/February 2021 #220

Katherine Neal and Damian Evans investigate whether trustees can take comfort from a recent Jersey decision on involvement in foreign proceedings

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Offshore: Roadtesting the law

Conyers Dill & Pearman logo Conyers Dill & Pearman | January/February 2021 #220

Robert Lindley and Wesley O’Brien give the view from the Cayman Islands on how trustees should deal with extraterritorial questions about a trust

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Trusts: Keeping up with the times

Ten Old Square logo Ten Old Square | January/February 2021 #220

The interests of illegitimate or adopted persons can be problematic when dealing with older settlements. Richard Dew explores an illuminating case

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Proprietary estoppel: An unusual plot

Wright Hassall Solicitors logo Wright Hassall Solicitors | January/February 2021 #220

Katie Alsop discusses a proprietary estoppel claim that succeeded despite little documentary evidence and the claimants not being family members

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Trustees: Going the extra mile

Saffery Champness logo Saffery Champness | January/February 2021 #220

A Cayman court judgment has affirmed the expectations levelled upon a responsible trustee. Lisa Vizia explains

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Beneficial ownership: Marring the deal

3 Hare Court (Chambers of Simon Davenport QC and Jeffrey Golden) logo 3 Hare Court (Chambers of Simon Davenport QC and Jeffrey Golden) | January/February 2021 #220

Context is everything when defining the common intention constructive trust. Aidan Casey QC and Tom Poole discuss recent case law

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Wealth Tax Commission: A taxing question

PWT Advice LLP logo PWT Advice LLP | January/February 2021 #220

Jo Summers and Ramandip Kaur examine whether it is time for a wealth tax

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Forfeiture: Turning on the facts

Wright Hassall Solicitors logo Wright Hassall Solicitors | December 2020 #219

Laura Abbott reports on a spate of recent cases in which the forfeiture rule has been waived

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Wills: The mysterious case of the long-lost will

Farrer & Co logo Farrer & Co | December 2020 #219

The appearance of a will after many years is problematic. Joseph de Lacey investigates the outcome of this scenario in Wrangle v Brunt, which also involved an allegation of forgery

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