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‘A Regrettable Blunder’: <i>Marley v Rawlings</i> [2011] EWHC 161 (Ch)

Alexander Learmonth.

in Trusts & Trustees

June 2011; p ublished online April 2011 .

Journal Article. Subjects: Trusts Law. 3281 words.

This case raised an interesting (and, to an extent, novel) point of principle: could the power to rectify a will under section 20 of the Administration of Justice Act 1982 be used to cure a...

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The ABC's of Distributable Net Income: Basics of US Income Taxation for Trusts and Estates

Hugh A. Greentree.

in Trusts & Trustees

May 1996; p ublished online May 1996 .

Journal Article. Subjects: Trusts Law. 0 words.

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Abolition of the perpetuities rule in The Bahamas

Earl A. Cash.

in Trusts & Trustees

October 2012; p ublished online October 2012 .

Journal Article. Subjects: Trusts Law. 1341 words.

This article explores the implications of the abolition of the rule against perpetuities in The Bahamas.

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Absent or defective protector consent: Y Trust No 1 [2016]

Frank Hinks.

in Trusts & Trustees

June 2016; p ublished online March 2016 .

Journal Article. Subjects: Trusts Law. 3912 words.

This case illustrates various ways in which the problem of absent or defective protector consent may be overcome and factors relevant to obtaining court approval to the appointment of...

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ABSOLUTELY ENTITLED AGAIN

in Trusts & Trustees

March 1996; p ublished online March 1996 .

Journal Article. Subjects: Trusts Law. 0 words.

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‘Abusive’ tax avoidance: what are the implications of HMRC’s draft GAAR?

Charles Gothard and James Austen.

in Trusts & Trustees

October 2012; p ublished online September 2012 .

Journal Article. Subjects: Trusts Law. 5458 words.

Following the recommendation by Graham Aaronson QC’s study group that a general anti-abuse rule (GAAR) be enacted, HM Revenue & Customs and HM Treasury are consulting on a draft GAAR, to...

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Access all areas: trusts and divorce—The Court of Appeal decision in <i>Whaley v Whaley</i>

Caroline Holley.

in Trusts & Trustees

October 2011; p ublished online October 2011 .

Journal Article. Subjects: Trusts Law. 1270 words.

The decision of the Court of Appeal in Whaley v Whaley, in which Farrer & Co acted for Mrs Whaley, is of significance to settlors, trustees and beneficiaries alike. The Court of Appeal was...

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Access to information in respect of Guernsey Foundations

Natasha Kapp and Nina Silva.

in Trusts & Trustees

July 2017; p ublished online August 2017 .

Journal Article. Subjects: Trusts Law. 1542 words.

Abstract

This article explores the distinctive facet of Guernsey foundations that allows a founder to create classes of enfranchised and disenfranchised...

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Accompanying private foundations over a decade: reception—recognition— harmonization issues

Johanna Niegel.

in Trusts & Trustees

July 2014; p ublished online June 2014 .

Journal Article. Subjects: Trusts Law. 3907 words.

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