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Civil Procedure Takes a Bold Step: Unravelling the changes to service out of the jurisdiction and the Civil Procedure Rules in the British Virgin Islands 民事诉讼程序迈出大胆的一步：解读英属维尔京群岛司法管辖区外送达和民事诉讼规则的变化
Trusts & Trustees Pub Date : 2024-04-10 DOI: 10.1093/tandt/ttae017
Paul Edwards
{"title":"Civil Procedure Takes a Bold Step: Unravelling the changes to service out of the jurisdiction and the Civil Procedure Rules in the British Virgin Islands","authors":"Paul Edwards","doi":"10.1093/tandt/ttae017","DOIUrl":"https://doi.org/10.1093/tandt/ttae017","url":null,"abstract":"\u0000 Following years of consultation, the ECSC Civil Procedure Rules 2000 gave way to the revamped and refreshed ECSC Civil Procedure Rules, Revised Edition 2023 (Civil Procedure Rules, Revised 2023), which came into effect on 31 July 2023. The Civil Procedure Rules, Revised 2023, brought sweeping and significant changes to civil practice and procedure, particularly in the areas of service out of the jurisdiction, relief from sanctions, and costs. The Civil Procedure Rules, Revised 2023, gave birth to a novel alternative dispute resolution mechanism, the Judicial Settlement Conference, intended to complement the well-established out-of-court arrangement of court-ordered mediations.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140720436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
In brief 简而言之
Trusts & Trustees Pub Date : 2024-04-01 DOI: 10.1093/tandt/ttae021
{"title":"In brief","authors":"","doi":"10.1093/tandt/ttae021","DOIUrl":"https://doi.org/10.1093/tandt/ttae021","url":null,"abstract":"","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"187 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140794140","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Italian resident individuals with interests in Liechtenstein entities: notes on Italian income taxes—Part 2 在列支敦士登实体中拥有权益的意大利居民个人：意大利所得税说明--第 2 部分
Trusts & Trustees Pub Date : 2024-03-23 DOI: 10.1093/tandt/ttae015
Claudio Quartana, Lodovico Bolis
{"title":"Italian resident individuals with interests in Liechtenstein entities: notes on Italian income taxes—Part 2","authors":"Claudio Quartana, Lodovico Bolis","doi":"10.1093/tandt/ttae015","DOIUrl":"https://doi.org/10.1093/tandt/ttae015","url":null,"abstract":"\u0000 It is not uncommon for Italian resident taxpayers to resort to Liechtenstein entities for taking advantage of the benefits that they can offer, like asset protection, confidentiality and favorable taxation. After having dealt, inter alia, with Liechtenstein foundations and establishments in Part 1, Part 2 focuses on the holding of participations in Liechtenstein limited companies by Italian resident individuals. In this regard, the tax treatment of dividends, capital gains and “the Italian Controlled Foreign Companies regime” are addressed. Finally, a few remarks are made on some income tax planning opportunities and criticalities in light of the Italian tax legislative framework described in Part 1 and Part 2.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":" 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140210667","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Saskatchewan law as a solution to the problem of informal wills in European countries? 萨斯喀彻温法律是欧洲国家非正式遗嘱问题的解决方案？
Trusts & Trustees Pub Date : 2024-03-23 DOI: 10.1093/tandt/ttae018
M. Załucki, Doug Surtees
{"title":"Saskatchewan law as a solution to the problem of informal wills in European countries?","authors":"M. Załucki, Doug Surtees","doi":"10.1093/tandt/ttae018","DOIUrl":"https://doi.org/10.1093/tandt/ttae018","url":null,"abstract":"\u0000 This article is a presentation of the possible future of the law on the testamentary formalities, particularly in countries that adhere to very strict formal requirements. The authors present the positions of doctrine to date and conclude that the Canadian legislation in the province of Saskatchewan may offer a remedy to the problem of preparation of wills in contravention of the rules in the form of wills. In their opinion, the Canadian solution is a ready-made solution for many European legislators who would like to make their succession laws more flexible. The authors propose the wording of a provision that could be incorporated into the various legislations of European countries for this purpose.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":" 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140210785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Waqf—The Muslim endowments in India: ideological and legal intricacies 宗教基金--印度的穆斯林捐赠：复杂的意识形态和法律问题
Trusts & Trustees Pub Date : 2024-03-20 DOI: 10.1093/tandt/ttae012
Tabasum Rasool
{"title":"Waqf—The Muslim endowments in India: ideological and legal intricacies","authors":"Tabasum Rasool","doi":"10.1093/tandt/ttae012","DOIUrl":"https://doi.org/10.1093/tandt/ttae012","url":null,"abstract":"\u0000 Waqf is the permanent dedication by any person, of any movable or immovable property for any purpose recognised by the Muslim law as pious, religious or charitable. Making waqf is considered a virtuous act in Islam. As a result, Muslims established auqaf wherever they lived. Apart from agricultural, commercial and residential properties, waqf in India includes functional/non-functional mosques, darghās (tomb or shrine of Muslim saint), khanqahās (building or space for Sufi brotherhood), maqbaras (tombs), ashoor-khanās (mourning place for Shias), qabristāns (graveyards), idghās (space to offer Eid Prayer), imam-baras (space for prayers and gatherings for Shias), etc. With the passage of time, waqf endowments started playing an important role in shaping the religious, social, educational, cultural, economic and political aspects/institutions of Muslim societies. This voluntary institution of waqf supplemented the State in fulfilment of its obligations towards the provisions of public good. This interaction between the state and the waqf created ideological and legal intricacies that have shaped the present-day waqf legislations.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"10 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140226275","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Safeguarding the property rights of Hindu women in India: analyses of legislative and judicial efforts 保障印度教妇女的财产权：立法和司法工作分析
Trusts & Trustees Pub Date : 2024-03-19 DOI: 10.1093/tandt/ttae014
Vijay P Singh
{"title":"Safeguarding the property rights of Hindu women in India: analyses of legislative and judicial efforts","authors":"Vijay P Singh","doi":"10.1093/tandt/ttae014","DOIUrl":"https://doi.org/10.1093/tandt/ttae014","url":null,"abstract":"\u0000 Under the traditional Hindu succession system, a Hindu woman did not possess any entitlement to ancestral property, which is a significant demonstration of social and economic discrimination. To clarify, Hindu women’s property rights in India were characterised by inequality and injustice. Nevertheless, through legislative and judicial endeavours, Hindu women in India have been granted the ability to own and possess property through inheritance—a step towards empowering them and creating economic sustainability in their lives. The present study examines the legislative and judicial initiatives aimed at granting parity to Hindu women by integrating them into the coparcenary system and conferring upon them the entitlement to inherit ancestral property. Thus enabling them to achieve economic self-reliance.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"37 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140229170","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Clear as mud: Proprietary Estoppel after Guest v Guest 一目了然：宾客诉宾客案之后的专有禁止反言
Trusts & Trustees Pub Date : 2024-03-19 DOI: 10.1093/tandt/ttae016
Claire-Michelle Smyth, Rupert Dunbar
{"title":"Clear as mud: Proprietary Estoppel after Guest v Guest","authors":"Claire-Michelle Smyth, Rupert Dunbar","doi":"10.1093/tandt/ttae016","DOIUrl":"https://doi.org/10.1093/tandt/ttae016","url":null,"abstract":"\u0000 The dust should now have settled since the Supreme Court’s landmark decision in Guest v Guest (2022). However, in exploring recent case law, this article exposes that the rules applied to decide proprietary estoppel cases remain as uncertain as ever. Some commonality can be identified, but only in the persistent favouring of promisors over promisees. This article criticises the practical and theoretical underpinnings of proprietary estoppel and proposes further reform. In particular, the article draws new links from the doctrine of secret trusts to suggest a more just and certain basis for proprietary estoppel’s future application","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140228224","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Piercing the corporate veil—the trust connection 揭开公司面纱--信托关系
Trusts & Trustees Pub Date : 2024-03-05 DOI: 10.1093/tandt/ttae010
Aditi Singh, Anudeep Turaga
{"title":"Piercing the corporate veil—the trust connection","authors":"Aditi Singh, Anudeep Turaga","doi":"10.1093/tandt/ttae010","DOIUrl":"https://doi.org/10.1093/tandt/ttae010","url":null,"abstract":"\u0000 The principle of separate legal entity which forms the basic foundation of company law provides for the company as a separate legal entity. This results in the formation of a veil, so to say, that protects the liability of the directors or other related companies from incurring liability. Under the Doctrine of Piercing the Corporate Veil, the said veil can be disregarded in certain circumstances. Historically, this principle has been restricted to companies incorporated under statute. However, recently, a High Court of India applied the doctrine to a Charitable Trust which is a non-corporate body. With Courts of India not providing any contours or sound reasoning towards the extension of the doctrine to non-corporate bodies, this article examines the application of the doctrine on charitable trusts, the flaws and problems that arise from such application and the possible solutions for the same while tracing evolved and developing jurisprudence surrounding the doctrine in taxation cases and trusts.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"31 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140265230","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Proprietary claims by constructive trustees 推定受托人的专有权利要求
Trusts & Trustees Pub Date : 2024-03-01 DOI: 10.1093/tandt/ttae011
Paul Adams
{"title":"Proprietary claims by constructive trustees","authors":"Paul Adams","doi":"10.1093/tandt/ttae011","DOIUrl":"https://doi.org/10.1093/tandt/ttae011","url":null,"abstract":"\u0000 If a fraudster obtains money by deceit, breach of trust or breach of fiduciary duty and seeks to launder that money by passing it through a chain of companies, the victim of the fraud will generally have an equitable proprietary claim to the proceeds in the hands of the ultimate recipient. But what of the companies involved in laundering the money? If they are put into liquidation, can they, by their liquidators, also make a proprietary claim to the proceeds? The answer to this question may be important, particularly in complex fraud litigation where the identity of the claimant can have far-reaching substantive, jurisdictional and tactical consequences.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"5 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140083856","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A new tort of inducing a breach of trust? 诱使背信的新侵权行为？
Trusts & Trustees Pub Date : 2024-02-28 DOI: 10.1093/tandt/ttae006
M. Pawlowski, James Brown
{"title":"A new tort of inducing a breach of trust?","authors":"M. Pawlowski, James Brown","doi":"10.1093/tandt/ttae006","DOIUrl":"https://doi.org/10.1093/tandt/ttae006","url":null,"abstract":"\u0000 This article considers whether a new tort of inducing a breach of trust would be a welcome development in English law. It is envisaged that any such new tort would inevitably have similar characteristics to the existing tort of inducing a breach of contract, namely, that the defendant: (1) acted with the requisite knowledge of the existence of a trust and (2) deliberately intended to interfere with the duties of the trustee. Actual knowledge would not be essential as it would be enough that the defendant turned a blind eye to the facts. The new tort would allow a claimant to pursue a third party where his/her wrongdoing consisted solely of threats or persuasion falling short of actual participation in, or the facilitation of, a breach of trust. Moreover, the tort would impose liability on the third party without proof of dishonesty provided that s/he had knowledge of the trust and the requisite intention to cause a breach. Apart from the remedy of damages, the claimant would have the advantage of seeking an injunction to restrain any threatened or future inducement. Aggravated damages could also be recovered in appropriate circumstances.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"98 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140420882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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