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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
Taxing German beneficiaries
The taxation of trusts in Germany: an update
The Family Court Practice 2022
Edited by The Rt Hon Lady Black of Derwent et al, reviewed by Miranda Allardice
Adaptive and responsive
Recent innovations in British Virgin Islands trust and estate law
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