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Excluding beneficiaries: a decision not to be taken lightly 排除受益人:一个不能掉以轻心的决定
IF 0.3
Trusts & Trustees Pub Date : 2021-10-10 DOI: 10.1093/tandt/ttab087
C. Goldstein, A. Mckenzie
{"title":"Excluding beneficiaries: a decision not to be taken lightly","authors":"C. Goldstein, A. Mckenzie","doi":"10.1093/tandt/ttab087","DOIUrl":"https://doi.org/10.1093/tandt/ttab087","url":null,"abstract":"\u0000 The power to exclude beneficiaries is a little different from other powers given to trustees which must all be exercised in the best interests of the beneficiaries. In the case of exclusion, however, it will not in general, for obvious reasons, be in the interests of the person being excluded (except where there is a fiscal advantage to that person in the exclusion). Instead it may be exercised in the interests of the remaining beneficiaries, will be distinctly averse to the interests of the beneficiary being excluded and once the beneficiary has been excluded he can take no further interest under the settlement (although, of course, the precise scope of the exclusion will depend upon the terms of the power). The trustee is therefore under an obligation to properly consider the position of the person being excluded and as with all powers conveyed on a trustee, the power must be exercised carefully and not capriciously or in bad faith.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48133884","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
When does a beneficiary benefit? 受益人何时受益？
IF 0.3
Trusts & Trustees Pub Date : 2021-10-09 DOI: 10.1093/tandt/ttab086
Stephen Alexander
{"title":"When does a beneficiary benefit?","authors":"Stephen Alexander","doi":"10.1093/tandt/ttab086","DOIUrl":"https://doi.org/10.1093/tandt/ttab086","url":null,"abstract":"\u0000 It is a well-recognised principle that trustees, acting as fiduciaries, must exercise their discretionary powers for the benefit of the beneficiaries of the trust. A wrongful exercise of those powers will be a breach and may be set aside by a court. In most cases, the question of whether the exercise of the discretion is of “benefit” to the beneficiary is obvious. However, there are occasions where it is not so, particularly where the “benefit” to the beneficiary is not direct or is not fiscal in nature. In these cases, trustees must tread carefully. The Royal Court's recent decision in In the matter of the May Trust [2021] JRC137 provides important clarification on what constitutes a “benefit” and is essential guidance for trustees in this often misunderstood area.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45085799","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
Distributions from Foreign Foundations and Trusts—The Case-law of the German Federal Fiscal Court (BFH) 外国基金会和信托基金的分配——德国联邦财政法院判例法
IF 0.3
Trusts & Trustees Pub Date : 2021-10-07 DOI: 10.1093/tandt/ttab084
Marcus Niermann, Erik Muscheites
{"title":"Distributions from Foreign Foundations and Trusts—The Case-law of the German Federal Fiscal Court (BFH)","authors":"Marcus Niermann, Erik Muscheites","doi":"10.1093/tandt/ttab084","DOIUrl":"https://doi.org/10.1093/tandt/ttab084","url":null,"abstract":"\u0000 The taxation of distributions from foreign foundations and trusts to beneficiaries resident in Germany is highly relevant in practice, but continues to be fraught with uncertainties. The article shows that recent case-law of the German Federal Fiscal Court (BFH) has clarified the position only partially. It is shown that economic double taxation burdens can only be avoided with careful planning which should ideally start before establishing German tax residency.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49346158","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
Fiduciary accountability shattered 信托责任被打破
IF 0.3
Trusts & Trustees Pub Date : 2021-10-06 DOI: 10.1093/tandt/ttab080
Robert Flannigan
{"title":"Fiduciary accountability shattered","authors":"Robert Flannigan","doi":"10.1093/tandt/ttab080","DOIUrl":"https://doi.org/10.1093/tandt/ttab080","url":null,"abstract":"\u0000 The law of fiduciary accountability has for some time been harried by the misinformed assertions and suppositions of various judges and writers. The numerous misconceptions increased the risk that the conventional understanding of the jurisdiction would collapse. That has now happened. The Supreme Court unconsciously (or consciously) rejected its own jurisprudence to reshape the conventional regulation into an extensive judicial power to assess the merits of the good faith actions of fiduciaries.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49155485","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
Fiduciary principle in public life: the duty of balance—some lessons from the past 公共生活中的诚信原则：平衡的义务——对过去的一些教训
IF 0.3
Trusts & Trustees Pub Date : 2021-10-01 DOI: 10.1093/tandt/ttab097
T. Graham, David Russell
{"title":"Fiduciary principle in public life: the duty of balance—some lessons from the past","authors":"T. Graham, David Russell","doi":"10.1093/tandt/ttab097","DOIUrl":"https://doi.org/10.1093/tandt/ttab097","url":null,"abstract":"","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44830389","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
Expanding the ambit of Section 32 of the Trustee Act 1925? Womble Bond Dickinson (Trust Corporation) Limited v Glenn & Others [2021] EWHC 624; [2021] WTLR 737 扩大1925年《受托人法》第32条的范围？Womble Bond Dickinson（信托公司）Limited诉Glenn&Others【2021】EWHC 624；【2021】WTLR 737
IF 0.3
Trusts & Trustees Pub Date : 2021-09-27 DOI: 10.1093/tandt/ttab085
Elizabeth Weaver
{"title":"Expanding the ambit of Section 32 of the Trustee Act 1925? Womble Bond Dickinson (Trust Corporation) Limited v Glenn & Others [2021] EWHC 624; [2021] WTLR 737","authors":"Elizabeth Weaver","doi":"10.1093/tandt/ttab085","DOIUrl":"https://doi.org/10.1093/tandt/ttab085","url":null,"abstract":"\u0000 Where beneficiaries of a trust have a contingent or reversionary entitlement to capital, section 32 of the Trustee Act 1925 empowers trustees to accelerate their enjoyment of that interest by paying over part of their share to them, although only with the consent of beneficiaries with prior interests. Can that power be exercised where the trusts are in Hancock v Watson form, i.e. there is an apparently absolute gift to a beneficiary but trusts are then engrafted or imposed on the beneficiary’s interest giving them only a life interest? The article considers the judgment in Womble Bond Dickinson (Trust Corporation) Ltd v Glenn which is the first ever decision on this question.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49445821","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 Pension Schemes Act 2021: new duties for trustees and managers of pension fund trusts 《2021年养老金计划法》:养老基金信托的受托人和经理的新职责
IF 0.3
Trusts & Trustees Pub Date : 2021-09-10 DOI: 10.1093/tandt/ttab081
L. Brown
{"title":"The Pension Schemes Act 2021: new duties for trustees and managers of pension fund trusts","authors":"L. Brown","doi":"10.1093/tandt/ttab081","DOIUrl":"https://doi.org/10.1093/tandt/ttab081","url":null,"abstract":"\u0000 The purpose of this article is to evaluate the new “climate duties” that are created for pension trustees under the Pension Schemes Act 2021. An evaluation is provided of the Act’s section on “climate change risk.” The article suggests that while more could have been done to enforce climate change risk amongst pension trustees, the regulatory regime should nevertheless be seen as a positive development. Indeed, the new statutory requirements for the increased management and reporting of climate change risk should assist in making this important environmental issue be considered as a “financially materially risk” throughout the sector.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44379290","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: 1
A closed class? Powers to appoint further beneficiaries as a constraint on the rule in Saunders v Vautier 封闭式课堂？任命更多受益人的权力是Saunders诉Vautier案规则的制约因素
IF 0.3
Trusts & Trustees Pub Date : 2021-08-30 DOI: 10.1093/tandt/ttab074
Jeremy R. Johnson, J. Halligan
{"title":"A closed class? Powers to appoint further beneficiaries as a constraint on the rule in Saunders v Vautier","authors":"Jeremy R. Johnson, J. Halligan","doi":"10.1093/tandt/ttab074","DOIUrl":"https://doi.org/10.1093/tandt/ttab074","url":null,"abstract":"\u0000 One constraint on the rule in Saunders v Vautier is that, where the trusts include discretionary trusts, the class of beneficiaries must be closed, so it is possible to determine who may legitimately benefit from, and thereby terminate, the trusts. At common law, it is unclear whether a power to appoint further beneficiaries may therefore frustrate the operation of the rule. This article examines the provisions of the Trusts Act 2019 (New Zealand) in the context of a recent decision of the courts in Guernsey, which suggests that the Act may have inadvertently altered the common law position.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48097260","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 tale of two representatives and two jurisdictions 两位代表和两个司法管辖区的故事
IF 0.3
Trusts & Trustees Pub Date : 2021-08-28 DOI: 10.1093/TANDT/TTAB020
Zahler Bryan
{"title":"The tale of two representatives and two jurisdictions","authors":"Zahler Bryan","doi":"10.1093/TANDT/TTAB020","DOIUrl":"https://doi.org/10.1093/TANDT/TTAB020","url":null,"abstract":"","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46875631","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
Substance over form—when a loan is really a distribution 实质重于形式——当贷款真的是一种分配时
IF 0.3
Trusts & Trustees Pub Date : 2021-08-23 DOI: 10.1093/tandt/ttab042
Jeremy Bell-Connell, Henry Brandts-Giesen
{"title":"Substance over form—when a loan is really a distribution","authors":"Jeremy Bell-Connell, Henry Brandts-Giesen","doi":"10.1093/tandt/ttab042","DOIUrl":"https://doi.org/10.1093/tandt/ttab042","url":null,"abstract":"\u0000 A recent judgment of the Court of Appeal of England and Wales1 provides a timely warning to trustees that characterising a payment to beneficiaries as a loan does not conclusively make it so, and that mischaracterising such transactions could place trustees in peril.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"62036528","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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