The ABC's of Distributable Net Income: Basics of US Income Taxation for Trusts and Estates
in Trusts & Trustees
May 1996.
Journal Article. Subjects: trusts law. 0 words.
Abolition of the perpetuities rule in The Bahamas
in Trusts & Trustees
October 2012; published 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.
ABSOLUTELY ENTITLED AGAIN
in Trusts & Trustees
March 1996.
Journal Article. Subjects: trusts law. 0 words.
‘Abusive’ tax avoidance: what are the implications of HMRC’s draft GAAR?
in Trusts & Trustees
October 2012; published 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 come into...
Access all areas: trusts and divorce—The Court of Appeal decision in Whaley v Whaley
in Trusts & Trustees
October 2011; published 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...
Accounting for Corporate Trusts
in Trusts & Trustees
August 1996.
Journal Article. Subjects: trusts law. 0 words.
Acquiring a beneficial interest by imputation: Hapeshi v Allnatt [2010] EWHC 392 (Ch)
in Trusts & Trustees
November 2010; published online September 2010.
Journal Article. Subjects: trusts law. 1533 words.
A question that has vexed trust lawyers is whether Stack v Dowden applies to the acquisition of a beneficial interest of a family home, or merely applies to the quantification of an existing...
Acquiring domicile in Switzerland: consequences of the matrimonial property regime
in Trusts & Trustees
May 2011; published online March 2011.
Journal Article. Subjects: trusts law. 2363 words.
This article examines the consequences on the matrimonial regime of spouses transferring their principal place of residence to Switzerland from elsewhere. It looks at the three types of matrimonial...
Across your desk
in Trusts & Trustees
November 2003; published online November 2003.
Journal Article. Subjects: trusts law. 0 words.
Across your desk
in Trusts & Trustees
March 2005; published online March 2005.
Journal Article. Subjects: trusts law. 0 words.