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Family Law

Found 51 legal briefings

Family Law

Tax treatment of trusts for inheritance tax - new government proposals

HM Revenue & Customs has issued a third consultation document on the inheritance tax regime for trusts. This new consultation goes further than previous consultations by setting out specific proposals for new legislation and the timing of its introduction, as this Macfarlanes briefing explains.

Law Firm: Macfarlanes | Published: 18 June 2014 | Practice Area: Inheritance Tax

FATCA - trustees, trusts and the other unexpected financial institutions affected

The Foreign Account Tax Compliance Act (FATCA), which takes effect on 1 July this year, has implications for many 'financial institutions' which may otherwise be unaware, such as professional trustees, trusts and family offices. Macfarlanes looks at reporting obligations under the new regime.

Law Firm: Macfarlanes | Published: 16 June 2014 | Practice Area: Regulation and Compliance

Rating: 3 people found this useful

In the matter of the E Trust and the F Trust - mistake

This case concerned an application by the Representors, in S and his mother WS to set aside the E Trust on the grounds of mistake. The judgment is a further orthodox application of the existing, well settled principles of equitable mistake established in Jersey law, as Carey Olsen reports.

Law Firm: Carey Olsen | Published: 03 June 2014 | Practice Area: Succession Planning and Trusts

Rating: 2 people found this useful

In the matter of the representation regarding the Strathmullan Trust

This is the latest in a line of decisions of the Royal Court concerning an application to set aside a trust for mistake. It is the first decided case after the new Articles 47B to 47J of the Trusts (Jersey) Law 1984, as amended, came into force. Carey Olsen takes a detailed look at the case.

Law Firm: Carey Olsen | Published: 30 May 2014 | Practice Area: Succession Planning and Trusts

Rating: 1 person found this useful

A guide for Hong Kong clients on obtaining BVI grants of probate

Because British Virgin Islands (BVI) companies are widely used in Hong Kong for various purposes, it important for clients to understand the nuances and intricacies of obtaining grants of probate and administration in the BVI. In this briefing, Harneys offers a guide for Hong Kong clients.

Law Firm: Harneys | Published: 22 May 2014 | Practice Area: Wills and Probate

Rating: 1 person found this useful

The principles relating to costs in non-adversarial trust proceedings in Jersey

Trust litigation is often necessary; it is always expensive. However, recent judgments of the Royal Court and Court of Appeal of Jersey should bring comfort and clarity to trustees and beneficiaries alike in determining how best to proceed in non-adversarial proceedings, as Mourant Ozannes reports.

Law Firm: Mourant Ozannes | Published: 24 April 2014 | Practice Area: Practice and Procedure

Court of Appeal cooks elder brother’s goose in Yung Kee case by dismissing appeal

The Court of Appeal last month dismissed an appeal in the Yung Kee family company dispute, a decision which indicates that the courts will not exercise jurisdiction to wind up foreign companies which are the subject of shareholder disputes where there is not a sufficient link to Hong Kong.

Law Firm: Herbert Smith Freehills | Published: 07 April 2014 | Practice Area: Litigation

Rating: 1 person found this useful

In the pipeline - future employment law dates to watch out for

This Travers Smith briefing sets out a number of key employment law dates to watch out for over the coming months and years, as well as an assessment of their practical impact. Subjects covered include pensions, executive remuneration, TUPE, unfair dismissal, discrimination and flexible working.

Law Firm: Travers Smith | Published: 04 April 2014 | Practice Area: Regulation and Enforcement

Rating: 1 person found this useful

All's fair in love and law? The brave new world of 'qualifying nuptial agreements'

The Law Commission has released its long-awaited report on Matrimonial Property, Needs and Agreements, including the proposal for a legal, enforceable basis for couples to contract with each other under English law. Macfarlanes looks at the proposed 'qualifying nuptial agreements'.

Law Firm: Macfarlanes | Published: 28 March 2014 | Practice Area: Family Law

Rating: 1 person found this useful

Guernsey: all interested parties to be considered by the court when blessing a decision of trustees

In a decision which provides useful guidance for both trust and insolvency practitioners, the Guernsey Court of Appeal has upheld a decision of the Royal Court blessing a trustees' decision to pay for the costs of refinancing a trust asset from the assets of a family trust. Mourant Ozannes reports.

Law Firm: Mourant Ozannes | Published: 26 March 2014 | Practice Area: Succession Planning and Trusts

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