In two judgments in 2019 and 2020, the Guernsey Court of Appeal upheld the judgment of the Guernsey Royal Court in Rusnano Capital AG (in liquidation) v Molard International (PTC) Limited and...

Trustees play a pivotal role in the operation of any trust, including a Cyprus International Trust (CIT). Here is a deep dive into the role of trustees...

For those that are looking to the Income Tax Act for relief and comfort on the horizon after a difficult 2020, we suggest looking elsewhere.

By virtue of the Trusts and Trustees Act (Register of Beneficial Owners) (Amendment) Regulations, 2025 (Legal Notice 133 of 2025), a number of amendments have been made to the Trusts and Trustees Act (Register Of Beneficial Owners) Regulations (the "Regulations") in order to transpose Article 74 of Directive.

In the recent decision of In the Matter of the Z Trust [2016] JRC 048 the Royal Court's statutory jurisdiction to set aside the exercise of fiduciary powers was used to set aside the appointment of new trustees by a settlor.

Malta offers a unique blend of civil and common law elements which are interwoven in a most distinctive hybrid system of legislation.

As part of the transposition of Article 74 of Directive (EU) 2024/1640 (AMLD 6) into our law, amendments have been made to the Trusts and Trustees (Register of Beneficial Owners) Regulations (SL 331.10) , by virtue of Legal Notice 133 of 2025 that was published on the 11th July 2025.

Jersey is a world-leading jurisdiction for the establishment and management of trusts and is an ideal location for international asset holding trusts, their trustees and beneficiaries and settlors.

Rollins v. Rollins, a recent breach of trust and fiduciary duty case, addressed interesting issues at the appellate level regarding the dilemma that can ensue when two older family members are selected as trustees of a trust that holds interests in family owned enterprises.

On August 10, 2012, Illinois Governor Quinn signed into law House Bill 4663, which amends the Illinois Trusts and Trustees Act to provide protection for a trustee when acting or not acting pursuant to the directions of a directing party.

The New Zealand Supreme Court in Clayton speculated that an illusory trust may become a valid trust when the settlor's role in relation to the trust changes.

Trusts have been a key feature and played a positive role within both society for centuries and the global finance marketplace for many decades.

The Maltese government issued Legal Notice 133 of 2025 to bring the Trusts and Trustees Act (Register of Beneficial Owners) (Amendment) Regulations 2025 into force on 11 July, which expand the scope of beneficial ownership reporting and tighten compliance requirements for trustees.

On the 27th November 2024, the Malta Financial Services Authority (the "MFSA") published the new Trustees of Family Trusts Rulebook ("Rulebook")...

When section 83 A of the British Virgin Islands' Trustee Act came into effect in 2004 the jurisdiction was regarded as having the most sophisticated and well thought-out ‘firewall' offering available, but, since then,...