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Trusts & Trustees Advance Access originally published online on March 18, 2009
Trusts & Trustees 2009 15(3):125-126; doi:10.1093/tandt/ttp017
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© The Author (2009). Published by Oxford University Press. All rights reserved.

In brief

The first 10% of the full text of this article appears below.


   Trends and developments
 
Positive recognition for the BVI for its anti-money laundering standards
Tara Frater, Associate, Walkers

The Caribbean Financial Action Task Force has recognized the British Virgin Islands as largely compliant with the Forty Recommendations and the Nine Special Recommendations of the Financial Action Task Force.

The Tax Information Authority (Amendment) Bill, 2008
David Pytches, Partner, Maitland

This Bill creates mechanisms which allow Cayman's Tax Information Authority to provide tax information to approved jurisdictions in accordance with international co-operation protocols in certain taxation matters.

Does draft HMRC guidance trap non-residents with a ‘permanent establishment’?
Piers Barclay, Partner, Macfarlanes LLP

On 27 January, . . . [Full Text of this Article]


   Articles
 
Foundations set to make their mark on Jersey's wealth management industry
Jersey foundations: the birth of the incorporated trust?
The Foundations (Jersey) Law 200[-]
Tax treatment of foundations in the UK and possible uses

   Case notes
 
The rule in Saunders v Vautier and its recent application under Jersey Law
Post-nups upheld by the Privy Council: MacLeod v MacLeod [2008] UKPC 64
Apportioning trust expenses between income and capital: Commissioners for HM Revenue & Customs v Trustees of the Peter Clay Discretionary Trust [2008] EWCA Civ 1441

   In focus
 
Onshore: Italy
Offshore: Jersey

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