TQR: December 2022

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TQR: December 2022

The December edition of the Trust Quarterly Review provides an overview of the UK Privy Council’s landmark judgment on the ‘insolvency’ of trusts; the consequences of a recent Supreme Court of Israel ruling for the taxation of trusts that hold Israeli real estate; and the use of equity as a remedy for adult children of a parent who uses a trust to defeat New Zealand estate claims. This issue also includes an analysis of the taxation of trusts in Germany, recent innovations in British Virgin Islands trust and estate law and, finally, a review of The Family Court Practice 2022.


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Double-edged sword

An overview of the UK Privy Council’s landmark judgment on the ‘insolvency’ of trusts

Closing chapter

The consequences of a recent Supreme Court of Israel ruling for the taxation of trusts that hold Israeli real estate

Abuse of trust

Equity as a remedy for adult children of a parent who uses a trust to defeat New Zealand estate claims