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‘We’ll have the bill (of costs), please’ “请给我们(费用)账单。”
Trusts & Trustees Pub Date : 2023-09-06 DOI: 10.1093/tandt/ttad067
Edward Hewitt
{"title":"‘We’ll have the bill (of costs), please’","authors":"Edward Hewitt","doi":"10.1093/tandt/ttad067","DOIUrl":"https://doi.org/10.1093/tandt/ttad067","url":null,"abstract":"\u0000 If a beneficiary of an estate or trust is unhappy with the level of legal fees that the personal representatives (PRs) or trustees have incurred and paid out of the fund, what, if anything, can he do? Over the past decade or so, several cases have grappled with this apparently simple question. The result seems to be a patchwork quilt of subtly inconsistent decisions. The latest instalment is Kenig v Thomson Snell & Passmore LLP, which provides yet another curve in the winding road to an answer, with potentially far-reaching implications, both for beneficiaries and for solicitors instructed by PRs and trustees.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115769002","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
Investing in their best interests: considerations for trustees from the rise of ESG 投资于自身最大利益:ESG兴起对受托人的考虑
Trusts & Trustees Pub Date : 2023-08-16 DOI: 10.1093/tandt/ttad062
P. Steen, Alexander Rhodes, Emilia Carslaw, Margherita Cornaglia
{"title":"Investing in their best interests: considerations for trustees from the rise of ESG","authors":"P. Steen, Alexander Rhodes, Emilia Carslaw, Margherita Cornaglia","doi":"10.1093/tandt/ttad062","DOIUrl":"https://doi.org/10.1093/tandt/ttad062","url":null,"abstract":"\u0000 The debate about whether a trustee’s fiduciary duties preclude or require consideration of environmental, social and governance (ESG) issues when making investments is rapidly evolving. The orthodox approach, that a trustee must pursue maximum profit to the exclusion of all other considerations, continues to face increasing pressure. A new generation of beneficiaries is increasingly pushing for investment strategies which respond to global pressures and trends (such as climate change-driven extreme weather events, biodiversity loss and inequality). Markets are increasingly taking account of the materiality of ESG considerations to financial value. Trustees following the orthodoxy now find themselves in an increasingly uncomfortable position as these pressures compete with their traditional duties and powers. Today, trustees must be cognisant of and regularly assess ESG issues and be seen to be doing so, failing which they may be exposed to business and reputational—and, increasingly, legal—risk.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127521427","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
Doctors’ Commons: the Civilians’ Influence on Equity and Trusts 医生公地:平民对公平与信托的影响
Trusts & Trustees Pub Date : 2023-08-14 DOI: 10.1093/tandt/ttad065
L. Brown
{"title":"Doctors’ Commons: the Civilians’ Influence on Equity and Trusts","authors":"L. Brown","doi":"10.1093/tandt/ttad065","DOIUrl":"https://doi.org/10.1093/tandt/ttad065","url":null,"abstract":"\u0000 The core of this article lies in its broad examination of the influence that civil law and the now defunct Doctors’ Commons may have had on equity and trusts. Doctors’ Commons was like an Inn of Court for civil lawyers based in England. Historically, these civilian practitioners had a monopoly over certain legal jurisdictions, including wills and probate. To show the civilians’ influence, this article examines Doctors’ Commons’ dominion over the proving of wills. It further looks at the civil law’s possible development of equity’s core concepts, with a specific focus on the Graeco-Roman concept of “conscience”.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130335059","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
The German and the Liechtenstein family foundation after the German foundation law reform 德国和列支敦士登家族基金会后对德国基金会法进行了改革
Trusts & Trustees Pub Date : 2023-08-14 DOI: 10.1093/tandt/ttad050
Peter Meinecke
{"title":"The German and the Liechtenstein family foundation after the German foundation law reform","authors":"Peter Meinecke","doi":"10.1093/tandt/ttad050","DOIUrl":"https://doi.org/10.1093/tandt/ttad050","url":null,"abstract":"\u0000 The structure of private wealth in Germany is approaching that of many other countries, such as England, the USA and Switzerland: it is becoming intergenerational. As more and more and also substantial assets are inherited, the need for instruments to preserve and increase this wealth is growing. It is therefore not surprising that family foundations are enjoying growing demand in Germany. But the Liechtenstein foundation is also becoming increasingly popular—especially for German citizens. The article compares the two legal institutions.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132266628","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
Case law on foreign trust recognition in Spain 西班牙涉外信托承认的判例法
Trusts & Trustees Pub Date : 2023-08-14 DOI: 10.1093/tandt/ttad053
Pedro Ignacio Botello Hermosa, Nicolas Malumian
{"title":"Case law on foreign trust recognition in Spain","authors":"Pedro Ignacio Botello Hermosa, Nicolas Malumian","doi":"10.1093/tandt/ttad053","DOIUrl":"https://doi.org/10.1093/tandt/ttad053","url":null,"abstract":"\u0000 As Spain has no trust regulations at a national level and did not sign the Hague Convention on Trust Recognition, most regions of Spain have forced heirship rules and—based on the Supreme Tribunal case of 2008—it is usually understood that Spain does not recognize foreign trusts. However, the analysis of the case law since 2008 shows a different scenario. If a Spanish settlor establishes an inter vivos foreign trust, such trust is considered legal and recognized. Furthermore, if the foreign trust is challenged by the heirs of the said Spanish settlor who argue there is a violation of forced heirship rules, such claims could only prosper once the trust is terminated and it can be proven there is an actual violation of forced heirship rules.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125992226","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
Donatio mortis causa: the gift that keeps on giving Donatio mortis causa:不断给予的礼物
Trusts & Trustees Pub Date : 2023-08-11 DOI: 10.1093/tandt/ttad061
Ellie Moorhouse
{"title":"Donatio mortis causa: the gift that keeps on giving","authors":"Ellie Moorhouse","doi":"10.1093/tandt/ttad061","DOIUrl":"https://doi.org/10.1093/tandt/ttad061","url":null,"abstract":"\u0000 Applying the doctrine of donatio mortis causa is relevant yet risky. This article takes a deep dive into the risks associated with deathbed gifts and the reasons for their continued relevance in English and Welsh law.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116005012","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
Building better foundations: the Dubai International Financial Centre foundation law consultation 建设更好的基础:迪拜国际金融中心基础法律咨询
Trusts & Trustees Pub Date : 2023-08-11 DOI: 10.1093/tandt/ttad055
Shabana Saleem, Mihaela Cornelia Moldoveanu
{"title":"Building better foundations: the Dubai International Financial Centre foundation law consultation","authors":"Shabana Saleem, Mihaela Cornelia Moldoveanu","doi":"10.1093/tandt/ttad055","DOIUrl":"https://doi.org/10.1093/tandt/ttad055","url":null,"abstract":"\u0000 The current proposed amendments to the Dubai International Financial Centre (DIFC) Foundations Law No 3 of 2018 (consolidated version of 2022) (“Foundations Law”) come at an opportune time and are testament to the wider progressive measures taken by the DIFC legislator, and to the growing popularity of foundations. The DIFC consultation paper introduces specific amendments to enhance this legislation. If implemented, the amended law will help meet the needs of the ever-growing private client base that increasingly uses foundations as a preferred structuring and succession-planning option. This article focuses on the key tenets of the DIFC consultation paper’s proposed amendments to the Foundation Law.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124617451","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
Bhaur and others v Equity Trustees and others [2023] EWCA Civ 534—when will equity set aside a voluntary disposition for mistake? Bhaur等人诉股权受托人及其他人[2023]EWCA Civ 534 -何时股权可以为错误设立自愿处分?
Trusts & Trustees Pub Date : 2023-07-20 DOI: 10.1093/tandt/ttad059
Bianca Venkata
{"title":"Bhaur and others v Equity Trustees and others [2023] EWCA Civ 534—when will equity set aside a voluntary disposition for mistake?","authors":"Bianca Venkata","doi":"10.1093/tandt/ttad059","DOIUrl":"https://doi.org/10.1093/tandt/ttad059","url":null,"abstract":"\u0000 On 18 May 2023, the Court of Appeal handed down its decision in Bhaur and others v Equity Trustees and others [2023] EWCA Civ 534. The Court declined to grant equitable relief to set aside the transfer of the Claimants’ family wealth into an employment benefit trust. This was despite the fact that the Claimants had acted on dishonest advice and the catastrophic financial consequences of the transaction. The Court found that as the Claimants were aware of the nature of the tax avoidance scheme, it would not be unconscionable to refuse equitable relief.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134151353","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
Utilising trusts in Swiss divorces? 在瑞士离婚案中利用信托?
Trusts & Trustees Pub Date : 2023-07-13 DOI: 10.1093/tandt/ttad056
C. Suter, Anja Korradi
{"title":"Utilising trusts in Swiss divorces?","authors":"C. Suter, Anja Korradi","doi":"10.1093/tandt/ttad056","DOIUrl":"https://doi.org/10.1093/tandt/ttad056","url":null,"abstract":"\u0000 What do trusts and divorces have in common? They are expensive. One might thus wonder why the two should be combined. Admittedly, establishing a trust is not a realistic option for most divorcing couples. For some (wealthy) spouses, however, a trust could provide a number of economic and other benefits worth considering. This article points out the benefits of using a trust in the context of a Swiss divorce and sets out the framework for its permissibility. For this, we assess the potential and constraints of Swiss marital and divorce agreements as well as the scope of review exercised by Swiss divorce courts.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127955364","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
LA Micro Group (UK) Ltd v LA Micro Group Inc [2023] EWCA Civ 214—A (sub-)trust for thee but not for me
Trusts & Trustees Pub Date : 2023-07-09 DOI: 10.1093/tandt/ttad057
Seong-Taek Nam, Alexander Yean
{"title":"LA Micro Group (UK) Ltd v LA Micro Group Inc [2023] EWCA Civ 214—A (sub-)trust for thee but not for me","authors":"Seong-Taek Nam, Alexander Yean","doi":"10.1093/tandt/ttad057","DOIUrl":"https://doi.org/10.1093/tandt/ttad057","url":null,"abstract":"\u0000 In LA Micro Group (UK) Ltd v LA Micro Group Inc [2023] EWCA Civ 214, the Court held that under an express trust with A as trustee and B as beneficiary, a constructive sub-trust could arise with B as sub-trustee and A as beneficiary under the sub-trust, resulting in B dropping out of the picture and the legal title and beneficiary interest merging in A. It is argued that the Court’s reasoning is conceptually untenable given the inherent instability of a circular sub-trust structure; the better view is that the remedy given was a sui generis equitable order.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115217693","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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