When the clock struck midnight on December 31, 2012, estate planning practitioners said "good night" to an unprecedented period of working with clients to maximize transfer tax planning opportunities.

The intersection between the court's power to bless the decision of a trustee and the impact of a settlor's wishes on trustee

This article considers a recent example of Public Trustee v Cooper applications in Jersey reported as In the Matter of the Piedmont Trust & Riviera Trust [2021] JRC 24.

Property tycoon Manny Davidson is facing both a family feud and an IHT catastrophe. Eleanor Metcalf explains how to avoid inheritance tax nightmares through careful planning...

Manny Davidson, property tycoon and multimillionaire, is facing both a family feud and an IHT catastrophe.

The U.S. Treasury Department's Financial Crimes Enforcement Network issued a new set of FAQs in advance of the upcoming customer due diligence rule that goes into effect on May 11, 2018.

There are distinguishing characteristics between charity (which tends to focus on the relief of a particular social problem) and philanthropy (which tends to address the root cause of the problem).

In a well-functioning financial market, especially one that includes the issuance of publicly traded debt instruments such as bonds, the ability to safeguard the interests of investors is a foundational requirement.

If the settlor's intention is to give the protector the wide role as espoused in Piedmont, it is important to address this specifically in relation to provisions requiring the protector's consent.

In an article for STEP Hong Kong, trusts and private wealth partner, Russell Clark takes a look at the role of the protector in Guernsey.

Over the last decade, Canadian tax and private client practitioners have faced an ever-increasing amount of international and cross-border inquiries.

2015 presented a challenging economic environment around the world, yet the Maltese financial services sector remained resilient and managed to grow.

The Internal Revenue Service will no longer automatically impose penalties on taxpayers who file late IRS Forms 3520 reporting gifts or bequests from foreign persons, a change announced by IRS Commissioner Danny Werfel Oct. 24, 2024, during the UCLA Extension Tax Controversy Conference.

This newsletter includes recent media articles, cases and legislation relating to superannuation and funds management.

The transposition of the Fifth Money Laundering Directive (MLD5) into Irish law last month, the expected deliverables under the European Commission's AML Action Plan...

In the past three months, two federal district court judges in Massachusetts have issued rulings in cases alleging that mutual fund investment advisers and their affiliates have charged excessive fees. In both cases, the district court denied a motion to dismiss a claim for excessive fees (advisory fees in one case, and advisory and distribution fees in the other case).

There were several important legislative changes which were published over the course of July 2025. Below is an overview of the key updates across different areas.

Under Trust law, once the settlor has settled property on trust, he relinquishes any ownership rights on the trust property since the ownership would be transferred from the settlor to the trustee.

In our previous article titled Fraud Cases: Hong Kong Court's Jurisdiction on the Grant of Vesting Orders, our team discussed the remedy of vesting...

On April 9, 2026, the Federal Communications Commission (FCC or Commission) published a Report and Order (Order) codifying definitions and procedures that govern the disclosure and approval processes...