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France - Latest news for trusts
The trust regime in France was marked by two events this summer: the suspension of the right to consult the public register of trusts, and a decision of …
Professional trustees avoid liability for investment losses
The London High Court recently held in Daniel and another v Tee and others [2016] EWHC 1538 (Ch) that three professional trustees of a will trust were …
Failure to comply with freezing orders leads to prison
In JSC Mezhdunarodniy Promyshlenniy Bank and Another v Pugachev [2016] EWHC 248 & 258 Ch (sentence) and [2016] EWHC 192 (Ch) (liability), the English …
Tax Adviser or Australian Taxation Office Informer? The Mandatory Disclosure Proposal
As part of the 2016-17 Federal Budget, the Government announced that it will introduce Mandatory Disclosure Rules to require tax advisers (and in certain …
France's Trust Ownership Registry
According to French law, as a trustee (officially referred to as an "administrator"), you may have a disclosure obligation to the French Tax …
New Zealand Court consider the scope of legal advice privilege as between beneficiary and trustee
In Burgess v Monk [2016] NZHC 527, the New Zealand High Court has held that the principle that, in matters relating to the administration of a trust …
Australian Federal Budget 2016 - Some reflections for large private groups and HNWIs
The 2016-17 Australian Federal Budget confirms that the Australian Taxation Office (ATO) will continue to be heavily focused on the tax affairs of …
Jersey court exercises its power to set aside the actions of a settlor and ratify those of a purported trustee
In the recent decision of the Royal Court of Jersey In the Matter of the Z Trust [2016] JRC 048, the Royal Court declared voidable and set aside the …
Australia introduces a new 10 per cent withholding obligation on purchasers of Australian real property from foreign residents
Amendments to Australian tax law have imposed a new 10 per cent non-final withholding obligation on the purchaser of interests in Australian real …
Royal Court of Jersey strikes out application for freezing order over assets held in discretionary trust
In the recent Jersey case of Attorney General v Rosenlund [2016] JRC 062, the Royal Court of Jersey granted an application by a discretionary beneficiary …
London High Court defends a trustee's right protection from costs
In Felicity Mary Mackley Blades v Richard Auberon Isaac and Christopher Allen Alexander [2016] EWHC 601 (Ch), a decision on costs handed down in …
London High Court determines jurisdiction in succession dispute
In Winkler and Another v Shamoon and Others [2016] EWHC 217, the London High Court held that it did not have jurisdiction to determine a claim to …
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