Trusts & Trustees Advance Access originally published online on April 29, 2009
Trusts & Trustees 2009 15(4):186-187; doi:10.1093/tandt/ttp033
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© The Author (2009). Published by Oxford University Press. All rights reserved.
In brief
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| Trends and developments |
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Greater co-operation and transparency in the Cayman Islands
David Pytches, Maitland Cayman
Recent developments in the Cayman Islands to increase co-operation with other jurisdictions in relation to the exchange of information.
| Articles |
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Aspects of the law of mistake: Re Hastings-Bass
Lord Neuberger of Abbotsbury
Judicial disquiet with the so-called Rule in Hastings-Bass was taken by Lord Neuberger of Abbotsbury in a speech to the Chancery Bar Association in London on 16 January 2009. Lord Neuberger kindly revised his paper for us, and Trusts & Trustees is honoured to be able to publish his critique of what has come to be seen as
What really is the rule in Hastings-Bass?
"Mistake: setting aside gifts into trust"
| Case notes |
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Mubarak v Mubarik - the appeal: The Representation of Aaliya Mubarak [2008] JCA 196
Trustees of the Nelson Dance Family Settlement v HRMC
What Is a fraud on a power in the context of trusts: Basel Trust Corporation v Ghirlandina Anstalt et al [2008] JRC 013
Gift Aid crosses the border: Hein Persche v Finanzamt Lüdenscheid
VAT on management of collective investments funds: JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Custom (C-363/05)
| In Focus |
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Onshore: Russia
Offshore: Cayman Islands