TQR December

Volume 10 | Issue 4
Tax avoidance: different perspectives
The Honourable Justice Pagone takes an international view of today’s thorny questions
Is certainty in sight?
Lara Crompton and Christopher Groves welcome the new UK test
French traps
Sophie Borenstein explains the obligations for trusts with French-located assets
Trusts and the Family Business
Lesley Elrick sets out the lessons for family businesses
A rock, a hard stone and the unknown
Bonnie Steiner on trustee duties and liabilities for operating companies
2012 case round-up
Seth Cumming analyses the year’s key cases
Book review
Martyn Gowar peruses International Trust Disputes from OUP


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