The principles of English common law and equity form part of British Virgin Islands (BVI) law and would be applied by the BVI's courts, except to the extent that they have been modified by statute.

A trust is a legally binding arrangement whereby a person (known as a settlor) transfers assets to another person (known as a trustee) who is entrusted with legal title to the trust assets, not for his own benefit, but for the benefit of other persons (known as beneficiaries, who may include the settlor or for a specified purpose).

The New Zealand Court of Appeal's decision in Better Public Media Trust v. Attorney-General marked a significant milestone in the advancement of charity law in New Zealand and other common law

The latest Supreme Court case regarding family trusts is in two decisions in respect of one family, in Clayton v Clayton.

As this recent AAT decision highlights, the taxpayer must provide evidence to prove that a section 99B exclusion applies.

S99B taxes capital in circumstances where an Australian resident receives trust capital from a foreign trust. How to manage this.

In JSC Mezhdunarodny Promyshlennniy Bank v Pugachev, Birss J gave judgment for the claimants on all three grounds relied on by them to establish that substantial assets.

The issue of standing is fundamental in all types of proceedings. It is all the more important in criminal proceedings, where this issue arises notably...