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TQR: December 2021
This issue of the Trust Quarterly Review includes an exploration of claims by adult children in England and Wales since Ilott v Mitson; an analysis of the tax implications and consequences of Italy’s new mechanism for decanting a trust; and a review of the 19th edition of Theobald on Wills. This issue also includes part three of our global retrospective of the state of trusts across the past 30 years, as part of STEP’s anniversary celebrations.
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Read the full issue online
30 years of trusts: Part three
A retrospective of selected developments in trust legislation, regulation and case law across the past 30 years
Freedom to disinherit
Inheritance (Provision for Family and Dependants) Act 1975 claims by adult children in England and Wales
Out of the old, into the new
An analysis of the first application of a decanting trust in Italy
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