Canadian practitioners frequently use trusts to execute tax, personal succession, and business succession planning strategies for their clients.

In virtue of the powers conferred by Article 57 (1) of the Trusts and Trustees Act, Chapter 331 of the Laws of Malta, the Minister of Finance...

On 9 July 2021, a number of important pieces of legislation were brought into force in the BVI on the same day. Those enactments have made significant changes to the law in their respective areas,...

In this article Ray Davern and Alex Way dispel some myths and highlight important points about testamentary dispositions of shares in companies incorporated or registered in the British Virgin Islands and the Cayman Islands.

Oliver has written for Trusts and Trustees about three trust cases in which public policy arguments relating to the Jersey finance industry were raised.

This second essay addresses the extent to which it is possible to amend or replace a letter of wishes and the effect of the same.

An interesting hallmark of the Maltese trust system is the flexibility afforded to trustees and other interested parties in handling situations which are best not left entirely to the discretion of the trustee.

The Swiss authorities engaged in an ambitious enterprise when they included trustees in the (Draft) Financial Institutions Act.

The decision as to where to establish an offshore trust can only be made based on the specific requirements of the client.

Malta, traditionally a civil law jurisdiction, has adopted the trust law into its legislation and permits therefore not only the establishment of trusts, but also accepts and recognises foreign trusts...

The Civil Status (Abolition of Legitimacy Etc) (Jersey) Law 2025 (the Law), which came into force on 24 November 2025 has abolished the concept of illegitimacy in Jersey.

Justice Lederer, in the case of Re Watson Estate, commented that "being asked to be a trustee of an estate is not a gift".

On March 18, President Obama signed the Hiring Incentives to Restore Employment Act (H.R. 2847) (the "Act"), which includes several unrelated revenue raising provisions affecting foreign entities and individuals with certain foreign assets that were originally proposed as part of the Foreign Account Tax Compliance Act of 2009.

Ultimately, the protector's role in relation to any given trust will be determined with regard to the express terms of the trust instrument. The powers granted to a protector can be broadly categorised as "positive" powers and "veto" powers.

The UK Supreme Court has delivered a landmark ruling confirming that fiduciaries who secretly profit from their position hold those gains on constructive trust for beneficiaries from the moment of receipt. The decision establishes that third parties who dishonestly assist in dissipating such profits face full liability, even when beneficiaries suffered no direct financial loss and would never have generated those profits themselves.

The power of the trustee in family discretionary trusts and the duty of the trustee to consider the beneficiaries.

The C Trust (the Trust) was established in 1965 for the benefit of the Family. The Trust's terms provided that the protector held the power to appoint trustees.

There is currently no dedicated legislative framework for structured finance in Switzerland. Contractual and collateral aspects are governed by the relevant provisions of the Swiss Code of Obligations or ...