Trusts & Trustees is the leading publication on international trusts: their uses and formation. The journal, at least thirty two pages per issue, is published ten times per year.

An examination of the Abstracts of the previous issues and the full texts of past articles on this web site demonstrate the width and range of the editorial contributions. Case notes, book reviews, opinion and notes on trends and development are supplemented by the International Asset Management news letter which deals with international and offshore matters associated with the use of trusts.

Circulation of the journal is world wide particularly to trustee companies, bankers, trust lawyers, accountants and tax advisors.

The editor of the journal, and of the Trust & Trustees Web Site, is John Goldsworth, UK Lawyer well known in offshore taxation and finance who leads an expanding team of editorial advisors. These advisors currently comprise:

Jeremy Arnold                       Andrew Baker
Withers Solicitors                  CorTrust AG
England                             Liechtenstein

Gilberto Boutin I                   Adriel Braithwaite
Boutin Law Firm                     Ansbacher (BVI) Limited
Panama                              British Virgin Islands

Charles A. Cain, M.A., A.C.I.B      Robin Hugh Cotterell F.C.A TEP
Skye Fiduciary Services Limited     Hanver Trust Company
Isle of Man                         West Indies

Cyman L.I. Davies                   Walter H. Diamond
Mourant du Feu & Jeune              U.S.A
Jersey

Barry S. Engel                      Dr. Max Ganado
Engel & Rudman,                     P.C. Prof. J.M. Ganado &
USA                                 Associates
                                    Malta

John Glasson                        Andrew Havard
Eversheds                           Strappini, Harvard & Co 
England                             Guernsey

Peter Hodson                        Dev Joory
Bank of Bermuda Limited             International Financial Services
Hong Kong                           Mauritius

Dinesh H Kanabar                    James Levy L.L.B
Ratan S. Mama & Co                  J.A. Hassan & Partners
Bombay                              Gibraltar

Professor Maurizio Lupoi            Mary J Mahabir
Studio Legale Lupoi                 Ernst & Young Trust Corporation
Italy                               Barbados

Dr. C.D. Masters                    Christos Mavrellis
Clyde & Co                          Chrysses Demetriades & Co
England                             Cyprus

Robert Miller                       Lennox M. Paton
Cedar Trust Company Limited         Lennox Paton, Attorneys-at-Law
Bermuda                             Bahamas

Marjorie Rawls Roberts              Timothy Ridley
Globalvest Management Company       Maples & Calder
US Virgin Islands                   British West Indies

Howard Rosen                        Timothy D Scrantom
Rosetrust AG                        South Carolina
Switzerland

Louise Somerset                     Juan A. Tejada Mora
Price Waterhouse                    Icaza, Gonzales-Ruiz & Aleman
England                             Panama

Peter Walford
Frere Cholmeley Bischoff
Monaco

An annual subscription brings you at least three hundred pages of high quality material on international trusts. Compare this with the cost of other legal journals and the cost of attending conferences. The cost of a subscription is seen to be the best value.

Trust Deeds and Protectors

Protectors are a relatively recent innovation in trust administration. Their appointment by way of the trust deed must be effected with full appreciation of the role they are required to play. This article examines recent developments - Philip J Hobson

New Age Tax Planning

The uses of life assurance for tax planning purposes is growing. A policy may constitute an alternative to a trust. This article examines the advantages of this growing New Age tax planning technique - Paul R Beckett

Recent Legislation in the Isle of Man - Giles Sibbald

Breach of Trust and the Use of Hindsight


Although the established principle is that the conduct of trustees is to be judged with reference to facts and circumstances existing at the time when they had to act, a recent case in the UK stimulates an examination of the matter and resolves an apparent conflict by distinguishing standards of behaviour from causation of loss - Paul Matthews

Trusts of Land - Major Changes in the Law

By the abolition of entailed interests a new Act in the UK simplifies the conveyance of land. A new form of trust, trusts of land, combines some of the characteristics of settlement of law and trust for sale. The Act is likely to influence other jurisdictions now that land in the UK can be more easily held by trustees - J G Goldsworth

Trusts in the Civil Law - An Introduction

This article describes some of the fundamental tests to be applied in a comparative study of trusts based upon a report given by the author at a meeting of the International Academy of Estate and Trust Law in Hong Kong earlier this year - Maurizio Lupoi

Appointment and Retirement of Trustees: UK rules modified

The Trusts of Land and Appointment of Trustees Act 1996 allows beneficiaries a greater influence over the administration of their trusts by giving them well defined and limited powers to replace trustees. The power is restricted by safeguards, and shows the compromises reached as the new law was debated. This article describes the changes - John Goldsworth