TQR 2010 Issue 2

Volume 8 | Issue 2
Forensic document examination – the science today
Forensic document examination the science today The scientific examination of documents has been an integral part of forensic science for almost a hundred years and many of the techniques developed over that period are still in use today
 
Drafting and negotiating investment management agreements: the corporate trustee
Discretionary investment management agreements (IMAs), a specialised form of service agreement, are generated in respect of pension funds (PFs), undertakings for collective investments in transferable securities (UCITS), investment trusts, trusts and numerous other investment vehicles
 
A review of the requirement to minute trustee decisions and meetings having regard to beneficiaries’ rights to
At a time when trustees find themselves increasingly under pressure to justify their actions, in respect of investment decisions taken (by themselves or their delegated professional investment managers) and which have resulted in a reduction in the value of the trust fund, during the course of acrimonious divorce proceedings, or other litigation, a discussion of trustees obligations to minute their meetings and their decisions would appear to be particularly topical.
 
The development of Hastings-Bass in Jersey
Despite its relatively recent introduction to Jersey law (in 2002), the Hastings-Bass principle has been the subject of a number of pieces of litigation since that date
 
The Perpetuities and Accumulations Act 2009
The Perpetuities and Accumulations Act 2009 (the 2009 Act) came into force on 6 April 2010
 
A round-up of recent wills and trusts cases
A number of interesting matters have been ventilated in the Wills and Trusts Law Reports over recent editions
 
Nil-rate band transfer
Inheritance Tax (IHT) nil-rate band (NRB) transfer is a familiar concept by now
 
Book review
McCutcheon on Inheritance Tax (5th edition)
 
Book review
The Taxation of Charities (7th edition)
 

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