Mondaq All Regions: Corporate/Commercial Law > Trusts
Bartier Perry
The receivers or liquidators of a trustee company will now be required to pay out employee entitlements in priority.
Cooper Grace Ward
As this recent AAT decision highlights, the taxpayer must provide evidence to prove that a section 99B exclusion applies.
Carroll & O'Dea
How does section 63 of the Duties Act 1997 (NSW) affect the distribution of assets to beneficiaries of a deceased estate?
O'Sullivan Estate Lawyers LLP
A Q&A guide to private client law in Canada. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; ...
Rotfleisch & Samulovitch P.C.
When a taxpayer carries on a commercial activity it inevitably incurs the additional expense of GST/HST payable on its supplies.
Field LLP
The Supreme Court of Canada may soon be considering the intersection between estate and privacy law as well as the public policy behind the "open court" principle.
Campbells
On 19 March 2019, the Caribbean Financial Action Task Force ("CFATF") issued its latest assessment of the Cayman Islands' AML/CTF/CFP regime (the "March Report").
Singhania & Co
From the time of its inception in 1950's Special Economic Zones have found a fundamental space within the economic policies of numerous developing economies including India.
Dillon Eustace
The Central Register of Beneficial Ownership of Companies and Industrial and Provident Societies (the "RBO") opened today, 29 July 2019.
Ogier
Some may think trusts and foundations are only used by very wealthy people or families, or that by putting assets into a trust or foundation in international finance centres (IFCs) like Jersey, then they are avoiding tax.
Ogier
Jersey's Court of Appeal has handed down its long awaited judgment in the Z Trusts case.
Ogier
Jersey's Royal Court has recently ruled on the extent of its powers to restrict a party that withdraws proceedings from starting afresh in a judgment that considers for the first time the implications of a 2014...
Duncan Cotterill
A new Trusts Act replaces the Trustee Act 1956 to make the law more accessible to trustees and beneficiaries of trusts.
Herbert Smith Freehills
In the recent decision in Cowan v Foreman [2019] EWCA 1336 the Court of Appeal overturned the first instance decision and granted permission to the applicant to bring a claim under the Inheritance (Provision for Family and Dependants)
ICSA
Principal changes in the revised AIC Code of Corporate Governance are relevant for boards of directors of certain Guernsey and Jersey companies
Herbert Smith Freehills
The Charity Commission has frozen the bank accounts of, and opened separate statutory inquiries into, two grant-giving charities, established for general charitable purposes
Gowling WLG
On 4th July 2019, The Montreux Healthcare Fund announced that it had acquired respiratory care company Remeo Healthcare through its investee company The Active Care Group for an undisclosed sum.
Day Pitney LLP
The Connecticut General Assembly passed a bill that significantly updates Connecticut trust law.
Shipman & Goodwin LLP
During the 2019 regular legislative session, the Connecticut General Assembly passed An Act Concerning the Connecticut Uniform Trust Code, also known as the UTC.
Cadwalader, Wickersham & Taft LLP
During the past decade there has been a significant shift in the ownership and structure of the private trust business that serves high net worth individuals and families in the United States
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Norton Rose Fulbright Canada LLP
The terms of an inter vivos trust are usually set out in a document signed by the settlor.
Rotfleisch & Samulovitch P.C.
When a taxpayer carries on a commercial activity it inevitably incurs the additional expense of GST/HST payable on its supplies.
Cadwalader, Wickersham & Taft LLP
During the past decade there has been a significant shift in the ownership and structure of the private trust business that serves high net worth individuals and families in the United States
Dillon Eustace
The Central Register of Beneficial Ownership of Companies and Industrial and Provident Societies (the "RBO") opened today, 29 July 2019.
Field LLP
The Supreme Court of Canada may soon be considering the intersection between estate and privacy law as well as the public policy behind the "open court" principle.
A. Danos & Associates LLC
Trusts are commonly used for tax planning purposes, privacy and asset protection. Moreover, there can be other advantages of creating a trust.
Campbells
On 19 March 2019, the Caribbean Financial Action Task Force ("CFATF") issued its latest assessment of the Cayman Islands' AML/CTF/CFP regime (the "March Report").
Withers LLP
In the biggest tax case for trusts in decades, North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust
Carroll & O'Dea
How does section 63 of the Duties Act 1997 (NSW) affect the distribution of assets to beneficiaries of a deceased estate?
Norton Rose Fulbright Australia
An important factor in the success of the new CCIV is to make it an attractive alternative to the existing MIS regime.
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