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The bailiff was recently asked to consider an application from Mrs Le Cras for a ruling from the court as to the interpretation of her late father’s two wills.
The US Foreign Account Tax Compliance Act (FATCA) creates a new tax information reporting and withholding regime for payments made to certain Foreign Financial Institutions (FFIs) and other ‘foreign’ persons.
This judgment deals with the in-camera element of a complicated piece of litigation involving a complex trust structure with a substantial portfolio of investments.
The recent judgment in the Guernsey case of (Investec & ors v Glenalla & ors) deals with the risks faced by the trustees of an insolvent trust.
The Royal Court of Jersey recently faced a trustee’s application seeking the court’s blessing of its refusal to disclose trust information to a former beneficiary.
This briefing highlights the benefits of trust-based plans and illustrates the fact that plans can be tailored to meet specific employer or country requirements.
This briefing highlights the benefits of trust-based share plans and shows how schemes can be tailored to meet employer or country specific requirements.
This guide highlights the variety of share plans in the market and illustrates the way in which these can be tailored to meet specific requirements as needed.
The creation of security over intangible movables under Jersey law is now governed by the Security Interests (Jersey) Law 2012.
This judgment relates to an application to the Royal Court under the ‘so-called’ Hastings Bass principle brought by two beneficiaries of a sub-fund of the Onorati Settlement.
VISTA has achieved significant traction in succession planning for family businesses and individuals from a civil law background.
Principles applicable to legal costs incurred in trust-related proceedings in Jersey by trustees, other fiduciaries and beneficiaries
The Jersey Court of Appeal has provided a clear view of the principles that apply to costs awards in trust proceedings for parties acting in a fiduciary capacity.
The Court of Appeal considered the way in which the matrimonial property regime in Russia would be recognised in respect of English property held in a Cayman law trust.
This case is a useful refresher on the topic of provision of information by a trustee to a beneficiary.
Traditionally, a valid trust requires at least one beneficiary capable of benefiting. The reason for this restriction lies in the enforceability of the trust.