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Hong Kong court rules on estate administrator’s breach of fiduciary duties

  • Herbert Smith Freehills LLP
  • -
  • Hong Kong
  • -
  • March 2 2015

In Tang Ying Loi v. Tang Ying Ip alias Tang Ying Yip and others (HCA 24872009), the Court of First Instance held that the defendants, who were

TLATA: what’s fair in practice?

  • Anthony Gold Solicitors
  • -
  • United Kingdom
  • -
  • February 25 2015

The Court of Appeal has just delivered a stark reminder in the judgment of Graham-York v York that the purpose of the Trusts of Land and Appointment

The ongoing saga of tax refund ownership for bank holding companies

  • Arent Fox LLP
  • -
  • USA
  • -
  • February 4 2015

The Third Circuit recently weighed into the ongoing debate over the ownership of tax refunds generated by a failed bank in FDIC receivership, but

Appellate Court affirms newcomer trial victory; implications for Ohio trustees

  • Vorys, Sater, Seymour and Pease LLP
  • -
  • USA
  • -
  • August 27 2014

On August 22, 2014, the Sixth District Court of Appeals affirmed on all counts a Williams County probate court's September 2012 decision in favor of

FATCA, constitutionality, and Canadian sovereignty

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • August 22 2014

On August 11, two women filed a lawsuit against the federal government claiming that certain legislation enacted in response to the Foreign Account

Robert Levy QC wins significant judgment in BVI courts

  • 24 Old Buildings Chambers
  • -
  • British Virgin Islands
  • -
  • June 16 2014

The Financial Services Commission v Lemma Europe Insurance Co Ltd Claim no. BVIHC (Com) No 318 of 2012 Lemma paid monies into a bank account in the

United Kingdom Supreme Court: knowing recipients and dishonest assisters in fraudulent breaches of trust can rely on 6 year limitation period as a defence

  • Herbert Smith Freehills LLP
  • -
  • Hong Kong, United Kingdom
  • -
  • April 28 2014

In a recent decision, Williams v Central Bank of Nigeria 2014 UKSC 10, a majority of the United Kingdom Supreme Court held that knowing recipients

Is the cost of breach by a trustee always the restoration of the trust fund?

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • March 4 2014

Claimants are often keen to allege breach of trust since, if established, they are entitled to have the trust fund reconstituted. Arguments as to

Supreme Court finds trustee fraud exception under Limitation Act does not apply to claims for dishonest assistance knowing receipt

  • Herbert Smith Freehills LLP
  • -
  • Nigeria, United Kingdom
  • -
  • February 20 2014

Often, a substantial time may have passed before a beneficiary becomes aware of a fraudulent breach of trust. Even when the fraud has been discovered

Federal Court rejects efforts to diminish measures aimed at reducing offshore tax avoidance

  • Holland & Knight LLP
  • -
  • USA
  • -
  • January 21 2014

As of January 1, 2013, United States banks were required to report to the IRS interest earned by nonresident aliens who are residents of certain