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Australia
Coleman Greig Lawyers
In many family law property settlements, there may be taxation or duty consequences that neither spouse has considered.
ClarkeKann Lawyers
This new bill intends to limit the amount of tax concessions available to minors for income from a testamentary trust.
Coleman Greig Lawyers
Adopting the family discretionary trust is often a key part of strategic planning but not understanding it, is planning to fail.
Cooper Grace Ward
A reminder to amend your discretionary trust deed to exclude foreign persons as beneficiaries before 31 December 2020.
McCullough Robertson
The exemption is available when a foreign trust or company makes a significant contribution to the Queensland economy.
Norton Rose Fulbright Australia
These amendments aim to implement the recommendations of independent reviews relating to the construction industry.
Cooper Grace Ward
A recent case in the NSW Supreme Court reinforces the importance of knowing where your original trust deeds are located.
Colin Biggers & Paisley
An interest in partnership property before it is wound up is an equitable interest under a trust, but not a fixed trust.
Bermuda
Conyers
The decision will be of particular interest to trustees in the common law jurisdiction, having reaffirmed the test to be applied when determining the validity of a trustee's purported exercise of a power.
Appleby
Enhancements to Bermuda's "firewall" provisions will soon be enacted.
Canada
Bennett Jones LLP
In the June 2020 case of Bergler v. Odenthal, 2020 BCCA 175 [Bergler], the British Columbia Court of Appeal found that deathbed wishes created a "secret trust", ...
O'Sullivan Estate Lawyers LLP
In our previous blog, "Getting Ready for the New Trust Reporting and Disclosure Rules", we wrote about the new Canadian trust reporting and disclosure rules coming into effect in 2021.
Cox & Palmer
It has been said that nothing in this world is certain, other than death and taxes. Whether any given tax is ‘certain' can be debated (our tax team is here to help),...
Cayman Islands
HSM Chambers
The recent unreported judgement of Kawaley J in the Grand Court of the Cayman Islands of Butterfield Trust (Cayman) Limited v A,B,C et. Al ...
Carey Olsen
There is an old saying, attributed to the French Philosopher Voltaire, that 'doubt is not a pleasant condition but certainty is an absurd one'.
Walkers
South African trust law is based on the law of contract and particularly stipulatio alteri. This means the SA Trustee enters into an agreement with a settlor to hold trust assets for the benefit of the beneficiaries.
Carey Olsen
Many airlines around the world have been left reeling by the impact of the COVID-19 pandemic and even once travel restrictions and quarantine requirements ease passenger demand...
Carey Olsen
In this second instalment of our new Cayman Conversations series, Chris Duncan of Carey Olsen talks to James Long of Summit Trust about the role of the next generation of family members...
Cyprus
Kinanis LLC
The legal framework governing trusts in Cyprus is based on The Trustees Law, Cap. 193, ("The Trustees Law")...
Elias Neocleous & Co LLC
Cyprus is the third-largest island in the Mediterranean, with an area of 9,251km. It is situated at the crossroads of Europe, Asia, the Middle East and Africa.
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