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Ogier | USA | 24 Sep 2021

Jersey Royal Court concludes there is no substratum rule that applies to Jersey trusts

The Royal Court has recently clarified the Jersey law position of whether a trust is able to lose its substratum. Following analysis of the…
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Herbert Smith Freehills LLP | Australia | 15 Sep 2021

VB Leaseco Pty Ltd (administrators appointed) v Wells Fargo Trust Company NA (trustee)

In November 2021, the High Court of Australia will consider the application of the Convention on International Interests in Mobile Equipment done at…
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Osborne Clarke | United Kingdom | 15 Sep 2021

Trust Registration Service extended to non-tax paying trusts | EBT aspects

HMRC's Trust Registration Service is now open for non-taxable trust registrations. After a number of delays, HMRC’s Trust Registration Service (TRS)…
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Herbert Smith Freehills LLP | Australia | 14 Sep 2021

FSR GPS: The best financial interests duty - super complex or super solution?

This duty has been inserted into section 52(2)(c) of the Superannuation Industry (Supervision) Act 1993 (Cth) (SIS Act), amending the previous best…
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Forsters LLP | United Kingdom | 2 Sep 2021

Asset protection considerations for UK property owners

When acquiring UK property, purchasers should seek advice on the broader tax and legal implications. As with any substantial acquisition or investment, there will always be potential pitfalls. Taking advice from the outset will enable proactive planning and help to avoid costly future challenges.
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Ogier | Cayman Islands | 26 Aug 2021

Reforming STAR trusts

Recently, for the first time, the Grand Court dealt with the variation of trusts established under the special trusts alternative regime (STAR). The trustee of the STAR trusts in question had applied to the court to reform the trusts through cy-pres, pursuant to section 104 of the Trusts Act, on the basis that the trusts' execution had become obsolete. This decision shows the willingness of......
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Hogan Lovells | United Kingdom | 17 Aug 2021

New offences, penalties and powers for the Pensions Regulator: what employers and trustees should know

The passage of the Pension Schemes Act 2021 (the Act) into the statute books has received Press coverage far beyond the usual pension industry…
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Antoniou McCollum & Co LLC | Cyprus | 13 Aug 2021

Cyprus international trusts - asset planning and protection

Cyprus International Trusts (the Cyprus Trust) can hold assets anywhere in the world in a tax-efficient, secure and confidential structure. A Cyprus…
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Hill Dickinson LLP | United Kingdom | 4 Aug 2021

Matthew and others (Appellants) v Sedman and others (Respondents) [2021] UKSC 19

In this case, the Supreme Court considered an appeal in relation to the calculation of a limitation period, in respect of causes of action which…
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Ogier | Global | 29 Jul 2021

Battle of beneficiaries: how to avoid no man's land for trustees

As much as every trustee desires harmony and familial good will, the reality of modern trusteeship can be different. With the ever-increasing rise in high and ultra-high net worth structures, often in a dynastic setting, the potential for disharmony, or downright hostility, among beneficiaries is on the rise. Every situation will have its nuances and particular difficulties. However, this......
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