TQR: September 2020
Monday, 28 September 2020
This issue of the Trust Quarterly Review analyses the first testamentary trust judgment in China; looks at gift taxation on trust distributions in Germany; explores a recent Swiss ruling on an heir’s rights to information; and reviews cases of delayed claims under the England and Wales Inheritance (Provision for Family and Dependants) Act 1975.
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The Trust Quarterly Review Editorial Board is always conscious that its loyal readership spans the globe, comprising many for whom the ‘common law’ is a complete mystery.
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Germany’s legal treatment and taxation of trusts and how a recent tax court landmark decision might change gift taxation on trust distributions
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The Swiss Supreme Court’s ruling on an heir’s/executor’s right to obtain information from a third party
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A case analysis of the first testamentary trust judgment in China
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28/09/2020
Applications for extensions of time under s.4 of the Inheritance (Provision for Family and Dependants) Act 1975
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