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