Trusts & Estate Planning
Trusts and Latin America: A Walk Down Memory Lane.
  The trust is a highly flexible and adaptable instrument, as it can perform in a variety of venues and fulfil many needs. The needs of family groups in Latin America, especially in the absence of reliable institutional and economic sanctuary, make the (03/09/2019)
The UK’s Place in International Philanthropy
  The UK has a long history of philanthropic activity, but there is, nevertheless, a certain (and increasing) degree of administration, formality and disclosure involved with establishing and maintaining an English charitable structure. (03/09/2019)
Challenges and Digital Solutions for Swiss Charitable Foundations
  A short introduction to the challenging tasks of the board of a Swiss charitable foundation and the opportunities when using digital means. (03/09/2019)
Offshore Perceptions: Where Are We Now?
  Issues such as client confidentiality and tailored legislation are now less important to clients. Ease of doing business, reputation with the public and political stability are now valued more. (01/11/2018)
Offshore: The Leaders, the Trends and the Opportunities
  Dan Wise looks at why certain IFCs prosper. He discusses regulation and investment opportunities, and opines on the implementation of public registers of beneficial ownership in the British Overseas Territories. (01/09/2018)
By Accident or Design: Bermuda’s Unique Variation Provision
  Much of Bermuda’s current legislation is based on English equivalents. However, from time to time, there are differences between English and Bermuda legislation that create unique opportunities. (01/07/2018)
Transparency and Compliance: The Russian Family Office View
  Andrey Pozhitkov, Head of Business Development at UFG Wealth Management discusses the current tense relations between Russia, the US and UK and how this affects the work of the Russia family office. (30/06/2018)
Trusts: Control ‘Freakery’ and the Dangerous Game of Shams
  The recent decision of an English High Court judge has again shone the spotlight on the issue of sham trusts, at least as viewed by the English court. (01/06/2018)
The Appeal and Efficacy of Private Trust Companies
  "Legal advisers in international finance centres have devised an efficient vehicle that permits the modern settlor ‘control’, ‘confidentiality’ and ‘capacity’, explains the BVI's Hélène Anne Lewis (01/05/2018)
IFCs and the Asian Wealth (R)evolution
  Asia Pacific has been the fastest growing region globally in terms of private financial wealth, considerably outstripping the global average. Indications are that this upward trajectory is set to continue. (01/01/2018)
A Modern Finance Environment for a Complex World
  Guernsey Finance Chief Executive Dominic Wheatley explains how Guernsey’s financial services sector has remained at the forefront of innovation in the past year and is utilising its expertise across a variety of asset classes. (30/11/2017)
Why Dubai?
  Shedding a light on Dubai's attributes as a leading destination for international investors (19/09/2017)
Domicile Matters: Frequently Asked Questions when Considering Choice of Domicile
QNUPS: Enhancing Retirement Benefits
  The Qualifying Non-UK Pension Scheme (QNUPS) regime is attracting a significant amount of interest from both UK residents and expatriates who are seeking pension benefits beyond the confines of the UK pension regime. (25/08/2017)
Where is the Trust Grass the Greenest?
Statutory and Case Law Developments in BVI’s Trust and Estates Law
  Helene Anne Lewis examines the latest developments within the BVI's Trusts and Estate Law. (01/02/2017)
Barbados’ Virtual Family Office: A Lure For Latin America
  Karen Perreira considers the attraction of the Barbados' virtual family office for LATAM clients. (01/08/2016)
Tickled Pink: Rediscovering Trusts in Bermuda
  While known globally for it's stellar Insurance offerings, Randall Krebs examines Bermuda's other successful sector, Trusts. (01/07/2016)
The Bahamas for Family Offices: A Practitioner’s Overview
  Linda Beidler-D’Aguilar examines the attractiveness of The Bahamas for the establishment of Family Offices. (01/06/2016)
“Disappointed” Protectors
  Shan Warnock Smith and Andrew De La Rosa examine the role of trust protectors and provide an update on recent trust litigation cases. (01/06/2016)
Q&A with… Equity Bank and Trust Bahamas Limited
  IFC Caribbean speak to Equity Bank and Trust about the company’s success and the importance of small boutique financial institutions competing with the global giants. (01/06/2016)
The Panama Papers: Determining the Future of Financial Services
  Mark Brantley, Deputy Premier of Nevis and Professor Gilbert NMO Morris consider the fallout from the Panama Papers and examine the role they will play in determining the future of financial services. (01/05/2016)
Protectors: A Tale from Two Islands
  Ewan MacKay provides an insightful case study into the world of trust litigation and the removal of protectors, using Guernsey & Jersey as examples. (01/02/2016)
The Private Trust Foundation - an Alternative to Private Trust Companies
  Natasha Kapp showcases how Guernsey's Private Trust Foundation can act as an alternative to a Private Trust Company. (01/02/2016)
Q&A with Jim Gilligan, Carey Commercial Limited and Carey Trustees Limited
  IFC Media speaks to Jim Gilligan, Carey Group, about the business in the Channel Islands and the impact of regulatory changes locally and globally on the financial services sector there. (01/02/2016)
If it quacks like a duck?…The classification and duties of non-trustee power-holders
  With reserved powers legislation available in most offshore jurisdictions, Ashley Fife examines the difficulties regarding the categorisation of powers held by a person other than a trustee as either fiduciary or non-fiduciary. (01/01/2016)
Trust in Jersey’s Adaptability
  Steven Rowland examines how Jersey continues to adapt through the introduction of innovative new ideas and concepts and how it has cemented itself as a leading Trust jurisdiction. (01/01/2016)
Real Estate Investment into London and Europe
  Martin Paul and Richard Le Liard examine why the Channel Islands are the destination of choice for Asia and Middle East investors investing in real estate in London and Europe. (01/12/2015)
Bend Me, Shape Me… Restructuring & Reshaping Trusts in Bermuda
  Ashley Fife examines options for restructuring and reshaping Trusts in Bermuda to enable trustees to adapt to unforeseen circumstances. (01/10/2015)
From Secrecy to Solid Confidentiality - A bright Future for Switzerland
  Herman Krul examines the Swiss journey from financial secrecy to transparency and how this move leaves the jurisdiction well positioned for the future. (01/09/2015)
Bermuda's Statutory Hastings Bass - If I Could Turn Back Time...
  Ashley Fife examines how Bermuda's statutory Hastings Bass is an important addition to Bermuda's attractive regime for restructuring trusts. (01/08/2015)
The Netherlands: Recent Financial, Regulatory and Legislative Developments
  Leo Neve and Mathieu Neve examines recent developments within the Netherlands financial sector. (01/08/2015)
Anti-Forced Heirship and Anti-Foreign Law Regimes; Time for a Re-Think?
  Shân Warnock-Smith and Andrew De La Rosa examine recent court pronouncements relating to international trust structures and trust litigation. (07/07/2015)
Nevis: LLC and Trust Law Amendments
  David Neufeld & Jonathan E Gopman examines recent amendments to the Limited Liability Companies and Trust laws. (01/07/2015)
New Zealand: Regulation & Trust Reform
  John Hart examines recent reform to New Zealand's Regulatory and Trust regimes. (16/06/2015)
Mauritius: More Than Just White Sandy Beaches…
  Ludovic C Verbist examines the wide appeal of Mauritius' financial service offerings. (09/06/2015)
CRS and Trusts: An Uneasy Alliance
  Andrew Knight and Anthony Markham examine the profound effect the Common Reporting Standard will have on the Trusts industry. (09/06/2015)
Asia: Tax & Trust Developments Taking Center Stage
  Michael Olesnicky considers the effect recent developments such as the exchange of information and AML regulation have taken on Asian IFCs over the past 12 months. (02/06/2015)
The Bahamas Chooses the Path of Innovation, Compliance
  Aliya Allen examines how the Bahamas balanced approach to international initatives on tax transparency are beginning to pay off. (02/06/2015)
Truth Be Told: International Pension Plans in Bermuda
  Ashley Fife examines the current state of play for international pensions in Bermuda. (01/05/2015)
Succession and an Alternative to the Trust
  With many clients unfamiliar with the concept of a trust structure, Michael Gagie examines the wide range of alternatives available for Asian clients. (01/04/2015)
The BVI: The Premier Corporate Domicile
  Well regarded as a compliant and transparent jurisdiction, BVI Finance provide an overview of the jurisdiction's financial services. (01/03/2015)
Keeping Pace with the Ever Changing World in Which We Practice
  Morven McMillan examines the latest trends in the trust and wealth management industry and casts her eye over future developments facing the industry. (01/02/2015)
Barbados: Mapping The Future
  Sir Trevor Carmichael QC examines how Barbados has established its reputation as a premier financial centre and how the jurisdiction has planned for future developments. (01/02/2015)
The BVI VISTA Trust: Celebrating Its 10 Year Anniversary
  Lawrie Kearns and Lara Mardell, Ogier, consider the lasting impact of the BVI VISTA Trust as it celebrates 10 years since its arrival on and revolution of the private wealth structuring landscape. (01/02/2015)
Trusts and Charities Act Amendments Providing A Positive Impact
  Vanessa Lovell Schrum and Ashley Fife examine the impact of the recent trust and charities act amendments on the Bermuda financial sector. (01/02/2015)
The Bahamas: The Finance Centre of Choice for Asian Investors
  Wendy Warren examines why the Bahamas is the financial centre of choice for Asian investors. (01/01/2015)
The Bahamas Investment Condominium is an “Icon”
  Aliya Allen examines the Bahamas Investment Condominium (ICON), a new investment fund product for the LATAM market. (01/01/2015)
Of the Reserved Settlor and Other Anxieties of International Structures
  Melanie Jones and Tara Frater consider the impact of recent legislative developments such as Reserved Power Trusts and the IB Act on Barbados as a financial centre. (01/12/2014)
FATCA – Why the Isle of Man is a Magnet for International Pension Plans
  With FATCA affecting every aspect of the financial services industry, Mark Kiernan examines the impact the far reaching legislation on the Isle of Man's international pensions industry. (01/11/2014)
Luxembourg: Financial Evolution with Global Reach
  Paolo Panico considers the reasons behind Luxembourg's evolution into one of the world's premier financial hubs. (01/09/2014)
Isle of Man: Stability and Security in Challenging Times
  Tom Maher examines how the Isle of Man has thrived through the financial crisis due to the stability and security the jurisdiction provides. (01/08/2014)
Jersey: Future Proofing
  Following five challenging years for Jersey, Kevin O'Connell examines how the island is future proofing its financial service offerings. (01/07/2014)
Beware of the ‘Blue Vase’ Syndrome: Trends in Trust Litigation
  Shan Warnock Smith highlights recent trends in Trust litigation while highlighting the dangers of 'Blue Vase' syndrome. (01/07/2014)
The Trust Protector in the US: Welcome Immigrant or Persona Non Grata?
  With US courts finally beginning to formally recognise the trust protector, Alexander Bove considers the implications of this developments and provides a background to the decision. (01/06/2014)
Why EU Registration of Trusts Matters
  With the EU Parliament voting to introduce a trust registry as part of new AML provisions, Fillippo Noseda considers whether this move is misguided and considers the wider implications for EU citizens. (01/06/2014)
Maintaining the Competitive Edge in the Guernsey Financial Centre
  With the pace of regulatory change as unrelenting as ever, Joe Truelove examines how Guernsey can maintain its competitive edge in financial services. (01/06/2014)
Hong Kong – Setting the Regulatory Standard
  With Hong Kong well known for it's innovative products and services, Susan Gordon examines how Hong Kong is setting the regulatory standard for other IFCs to follow. (01/05/2014)
The Seychelles Vision
  Rupert Simeon examines the great strides the Seychelles is making to comply with international transparency standards. (01/05/2014)
Here Comes FATCA…What To Expect In 2014
  With FATCA looming on the horizon, Scott Michel examines what 2014 holds for those caught in its web. (01/04/2014)
Nevis: A Sophisticated Wealth Management Hub
  Jan Dash and David Neufeld highlight the expertise and services Nevis has to offer as a financial centre. (01/04/2014)
IPO Resurgence in Hong Kong
  Richard Grasby and Richard Spooner provide insightful case studies into the inner workings of setting up IPOs in Hong Kong. (01/03/2014)
New Investment Vehicles in Barbados: Foundations & Private Trust Companies
  Liza Harridyal-Sodha examines Barbados Foundations and Private Trust Companies for HNWIs and affluent families. (01/02/2014)
The Bahamian Company as a Trust Substitute
  Sean McWeeney QC, highlights the highly adaptable nature of a Bahamian Company through its use as a Trust substitute. (01/02/2014)
Confidentiality in the Modern World
  Morven McMillan and Lucy Diggle discuss the balance that must be struck by trust professionals and the courts in the increasing drive towards fiscal transparency and the fight against international crime. (01/01/2014)
The Rule in Hastings-Bass Under Jersey Law
  Mason Birbeck examines the rule in Hastings-Bass, as applied under Jersey law, which has its origins in the English courts and has been a hot topic among those working in the Jersey fiduciary sphere. (01/12/2013)
Q&A with… Julien Martel and Brian Balleine, Butterfield Trust
  IFC Caribbean speaks to the MDs of Butterfield Trust in The Bahamas and Cayman to assess how the international finance industry is developing in the region. (01/11/2013)
Money Does Not Buy Happiness: Can Bermuda Help?
  Randall Krebs discusses the issues facing wealthy private clients in Bermuda - one of the oldest private client jurisdictions in the world. (01/11/2013)
The Impact of FATCA on Bermuda’s (Re)Insurance Sector
  James Berry and David Ash, KPMG discuss compliance with FATCA and the challenges that remain for the insurance sector in Bermuda, with a number of issues still unresolved for the industry. (01/10/2013)
BVI – Sharpening the Tools of Wealth Management
  Lawrie Kearns analyses the recent ‘fine tuning’ of the BVI’s trust legislation - the first amendments to the legislation in a decade, the main focus of which is the Virgin Islands Special Trust act (VISTA). (01/09/2013)
BVI Case Study - The Appointment of Personal Representatives in Intestate Estates
  Nadine Whyte, O’Neal Webster, details the guidance delivered by Justice Vicki Ellis on the appointment of personal representatives in intestate estates. (01/09/2013)
Redefining International Retirement in a Postmodern Era
  Rex Cowley discusses the modern age of pensions, which is undergoing fundamental changes to deal with issues such as an ageing population, low annuity rates and the demise of the defined benefits pension. (01/09/2013)
Interview with Hélène Anne Lewis
  The IFC Economic Report spoke to Hélène Anne Lewis, Chair of the Society of Trust and Estate Practitioners (STEP), about recent developments in the industry and the threat that the future may hold for IFCs. (01/08/2013)
The Bespoke Cell Company
  Michael Betley discusses the corporate cell concept, pioneered by Guernsey, which affords enormous new structuring and planning opportunities either on their own or blended with other types of traditional vehicles. (01/06/2013)
Q&A with…Fiona Le Poidevin, Chief Executive of Guernsey Finance
  In an interview with the IFC, Guernsey Finance CEO Fiona Le Poidevin looks at what sets Guernsey apart from other IFCs and how it continues to prosper in response to global demands. (01/06/2013)
A Question of Trust: Jersey and Guernsey Trust Law Evolves
  Paul Matthams examines recent changes to trust legislation in both Guernsey and Jersey, showcasing their continually evolving and sophisticated regimes. (01/06/2013)
Trusts: Evolving in an Increasingly Fiscal World
  William Simpson and Catherine Moore examine Guernsey's Trust sector and consider how well placed Guernsey is take advantage of this market. (01/06/2013)
IFC Economic Report – Q&A with Dr Angelo M Venardos
  The IFC Economic Report speaks to Dr Angelo M Venardos, Heritage Trust Group in our Asia Outlook feature. (01/06/2013)
FATCA: Implications for Trusts and Trustees
  Jay Krause and Theodore Ahlgren examine the implications of FATCA regulations, which will affect virtually all non-US trust companies and many family trusts and investment vehicles. (01/05/2013)
The Netherlands: the Flex BV and the Discretionary Trust
  Following recent legislation to provide for Discretionary Trusts in the Netherlands, John Graham, Graham Smith, provides an insight into the benefits and opportunities provided by these new services. (01/04/2013)
Now Welcoming Debtors - The US as an Asset Protection Jurisdiction
  As more and more US States are adopting asset protection trust legislation, Alexander Bove examines the reasons behind this switch after 100 years of settled law. (01/04/2013)
Curaçao: An Unintended Consequence
  Priscilla Lotman, Frontshore and Tamara Stienstra, Spigt Dutch Caribbean examine how Curacao has developed into a well known IFC from very humble beginnings. (01/03/2013)
Cyprus: At the Cutting Edge of Trust Developments
  Cyprus is well known for its well established trusts sector, Elias Neocleous and Philippos Aristotelous explain how popular the sector, especially with Russian and other CIS investors. (01/02/2013)
Barbados: Steady and Secure
  Trevor A Carmichael examines two developments in the architecture of Barbados’ international business structures that are already a critical element of the Barbadian economy. (01/02/2013)
BSX and the Global Capital Markets
  Greg Wojciechowski discusses the Bermuda stock exchange, which continues to prove itself on the world stage by being innovative and entrepreneurial in approach since its inception. (01/02/2013)
Guernsey: The Pro-active Approach
  Andrew Munro discusses Guernsey’s approach to regulation and legislation, which has helped to further enhance the jurisdiction’s reputation as a leading specialist financial centre in Europe. (01/02/2013)
New Zealand: A Unique Wealth Planning Option
  New Zealand remains a jurisdiction with unique wealth planning options, John W Hart examines the continuing popularity of New Zealand with Investors. (01/01/2013)
Seychelles: Ready for the ‘Africa Century’
  The financial sector of Seychelles is in an enviable position to benefit from the predicted growth in Africa, as explained by Bobby Brantley. (01/01/2013)
Mauritius: Forty Years Proving Meade Wrong
  Ludovic C Verbist and Rama Appadoo highlight recent legislative changes and provide evidence of how Mauritius has prospered in defiance of historical doubt. (01/01/2013)
Jersey: Consolidating its Position as an IFC on the Global Stage
  Keith Dixon examines the Jersey finance industry which, in its sixth decade, continues to lead the way in offshore finance by constantly evolving its suite of services, products and practices. (01/01/2013)
LATAM blossoming in Barbados
  LATAM countries are poised to harbour additional wealth and will require a conduit for this, Liza A Harridyal-Sodha examines the opportunities Barbados has to offer for LATAM wealth planners. (01/11/2012)
Guernsey: A Solid Foundation for the Future
  Fiona Le Poidevin, Guernsey Finance provides an introduction to the recently approved Guernsey Foundations legislation and the unique proposition it creates for wealth managment. (01/11/2012)
Uses of the Bahamas for Private Wealth Management
  Paul Winder examines the recent legislation to provide Bahamas Executive Entities. (01/09/2012)
Belize: Central America Rediscovered
  Glen Wilson, Bay Trust examines how Belize has adapted to international directives through enacting substantial legislative changes ensuring its status as one of Central America's premier destinations for financial services. (01/08/2012)
The Use of Family Investment Funds for Estate Planning in the BVI
  Simon Schilder & Zac Lucas of Ogier provide an overview of family funds and use of unit trust/PTC structures within the BVI. (01/08/2012)
The Foundation of your Wealth: A Wealth Management Structure Available to All
  Hiu Chee Fatt, Labuan IBFC examines how the flexible nature of Labuan Foundations can provide a wealth of options for clients looking an attractive wealth management structure. (01/08/2012)
Asia Pacific and the Implications for Cross Border Transactions and Investment Flows
  With the number of Asian HNWIs expected to double by 2015, Derk Scheltema and Peter Golovsky, Amicorp take a look at the various options available to HNWIs for cross border transactions and investment flows (01/08/2012)
The Changing Face of International Private Wealth Management
  Following Jersey Finance’s recent annual Private Client Conference, Geoff Cook, chief executive of Jersey Finance, highlights some of the opportunities and challenges for international finance centres. (01/07/2012)
Cayman-China Relations Flourish
  There has been a rapid rise in the number of HNWIs in China and with many IFCs competing for their business, Dax Basdeo highlights how Chinese investors have been using Cayman investment structures for decades (01/06/2012)
Foreign Laws, Foreign Judgments and Cayman Islands Trusts
  Shan-Warnock Smith and Andrew De La Rosa cast their expert eyes over recent developments within the Cayman Islands Trust sector involving foreign laws and judgments. (01/06/2012)
New Zealand Foreign Trusts – A Vehicle for International Wealth Planning
  Straight from our soon to be published Asia Pacific Review, John Hart provides an update on New Zealand's Foreign Trusts industry. (01/05/2012)
Where in the World? Expansion into Foreign Jurisdictions
  Michael Betley examines potential jurisdictions for businesses looking to expand into new foreign markets. (01/04/2012)
Treasure Hunting in Switzerland: Information Rights of Heirs regarding Swiss Bank Accounts
  Daniel Leu examines the information rights of heirs regarding Swiss bank accounts. (01/04/2012)
The Swiss Hybrid Trust: Achieving Asset Protection with Swiss-Based Trusts
  John Ivsan takes an in-depth look into the development of the Swiss Trust industry, in particular the uses of Swiss Hybrid Trusts for asset protection planning. (01/02/2012)
Samoa's Special Purpose International Companies
  Intetrust examine the recent legislative changes that have brought about the introduction of hybrid companies in Samoa (01/01/2012)
Cyprus to Modernise Antiquated Trust Law
  As Cyprus gears up to moderise its trust law Peter G Economides examines the fine print behind the updated law (15/12/2011)
The Bahamas’ Legislative Developments: Realising Innovation by Capitalising on Experience
  Aliya Allen examines recent legislative changes in the Bahamas in 2011 following the passing of 15 financial services related bills. (01/12/2011)
Bermuda Legislative and Regulatory Update
  Karen Corless, Dawn Griffiths, David Doyle & Kent Smith provide an update on legislative and regulatory developments over the past year in Bermuda. (01/12/2011)
The BVI meets the challenges of a new financial era
  Sherri Ortiz examines how the BVI has weathered the global financial crisis through its robust legislative framework. (01/12/2011)
Caribbean Review 11/12
  The Caribbean Review featuring in-depth articles, commentaries on all the latest legislative and regulatory issues facing the Caribbean, now available online and in pdf format (01/12/2011)
Anguilla’s ‘Holistic’ Approach to International Finance
  Pam Webster examines Anguilla’s unique position within the international finance community and highlights why it is well placed to join other British Overseas Territories as a premier destination for financial services. (01/12/2011)
St Vincent and the Grenadines – Seeking a Prosperous Future
  Bryan Jeeves examines the St Vincent and the Grenadines’ successful compliance with international regulations and how the SVG’s financial services sector may prosper from this in the future. (01/12/2011)
Bermuda Takes the Lead in Caribbean Interests
  Laura Hersey provides an examination of how important Insolvency II equivalency is to Bermuda, while still protecting the commercial viability of its Captive Insurance sector (01/12/2011)
BVI Wealth Planning Solutions for Asian Families
  Chris McKenzie and Lee Syin Long provide an assessment of the use of BVI IBCs by Asian investors and an examination of why the Caribbean state has been so crucial to the development of the Chinese economy. (01/12/2011)
The Cayman Islands as a Trust Jurisdiction
  Robert Mack, Appleby, examines the creation of private and commercial trusts in the Cayman Islands, in particular the STAR Trust which is unique to Cayman. (01/12/2011)
Singing from the Same Hymn Sheet: Partitioning Trusts in Cayman and England
  Shan Warnock Smith and Andrew de la Rosa provide an in depth look at the benefits of Cayman for partitioning trusts. (01/12/2011)
Solving the Mystery of the Trust Protector
  There has been much confusion and misuse of the term trust protector, Alexander Bove examines the issues regarding the difficulty in defining the exact position and function of a trust protector. (01/12/2011)
Cyprus International Trusts for Russian Investors
  George Savvides, Fiducentre examines why Cyprus International Trusts are proving so popular with Russian Investors (07/11/2011)
The BVI – VISTA Trusts in Practice
  Just how is the BVI used on a daily basis as an IFC – Sherri Ortiz, BVI IFC, provides a practical case study of a BVI structure in practice. (01/11/2011)
The Swiss–UK Bilateral Tax Agreement: Decision Time
  Henry Fea and James d’Aquino provide an in depth examination of the landmark UK-Swiss Tax Agreement and discuss the potential issues raised for UK resident individuals with Swiss assets. (01/11/2011)
Barbados – A Centre for Wealth Management
  Yolande Bannister and Annick Reifer details why Barbados has become a successful IFC, examining the tax treaty benefits and wealth management tools available. (01/10/2011)
Asset Protection Planning with Cook Islands Limited Liability Companies
  John Ivsan gives an extensive overview of the benefits of Cook Islands Limited Liability Companies for asset protection planning. (01/10/2011)
Uses of Trusts in The Bahamas for Wealth Management
  Heather Thompson examines the use of the trust in The Bahamas as a wealth management tool and details the relevant legislation and the advantages on offer for those establishing trusts in the jurisdiction. (01/10/2011)
The Changing Roles of Family Offices: Family Agents, Financial Planners or Risk Managers?
  Corinna Traumueller considers how the role of the Family Office has changed as international wealth structures have become increasingly more complex. (01/09/2011)
Trusts in the context of US and UK Clients
  Elyse Kirschner and Claire Murray examine the use of trusts for wealth and estate planning on both sides of the Atlantic and how families with members in the US and the UK can avoid potential obstacles and pitfalls. (01/09/2011)
Custodians and the AIFMD – The Locusts vs the Termites!
  Peter O’Dwyer looks at the onerous depository rules being introduced in Europe and assesses how they are threatening the regions previously highly successful and popular funds regime. (01/09/2011)
A Question of Conscience
  In his insightful commentary, Derek Sambrook considers the ‘maze’ that is the common law and suggests we try to take the complexity out of financial services and learn to say what we mean, particularly when it comes to trusts. (01/08/2011)
The Overturning of Re Hastings-Bass
  The overturning of the rule in Hastings-Bass was welcomed by commentators who considered the rule objectionable. Peta McLean considers the position trustees and beneficiaries now find themselves in. (01/08/2011)
Estate Planning For High Net Worth Indians
  The number of high net worth individuals in India continues to rise as does the need for estate planning structures to accommodate the needs of the super wealthy - the article examines the benefits of the offshore trust (01/07/2011)
The Long Arm of the US Taxman – Foreign Trustees Take Note
  Michael Betley considers the changes in store for foreign trustees under the recently introduced Foreign Account Tax Compliance Act in the US (01/06/2011)
Labuan: A Welcome Mat for a New Era
  David Kinloch examines the raft of legislation enacted in Labuan in 2010 designed to meet the changing needs of modern business and wealthy individuals including new trusts and foundations legislation (02/02/2011)
The BVI in 2010: A year of trust and private client expansion
  Raymond Davern examines the development in the area of trusts and private client practice in the BVI (24/01/2011)
The Trust as a Valuable Planning Tool
  Shan Warnock-Smith details why the trust refuses to lie down and die and how rumours of its demise have been greatly exaggerated! (01/01/2011)
What We Talk About When We Talk About Estate Planning*
  In the wake of the financial crisis Odd Haavik of CMA considers how clients need to understand the ramification of their choices with respect to leverage in long term estate planning. (01/12/2010)
Seychelles Trusts and Foundations
  Simon Mitchell, attorney and consultant to Mayfair Trust Group, examines the Seychelles trusts and foundations and considers how they are ensuring the jurisdiction continues to make ‘extraordinary progress’ as an IFC. (01/11/2010)
A mid-year change in capital gains tax rates – easier said than done?
  Lyndsey West and Piers Master analyse the capital gains tax rate increase provided for in the UK Budget. (02/08/2010)
The Complexities of Cross Border Estate Planning
  Graeme Privett of Rawlinson & Hunter looks at the complex structures involved in multi-jurisdictional estate planning (05/07/2010)
Life Insurance Solutions: Risk Reducing Strategies in the Aftermath of the 2008-2009 ‘Crisis’.
  Odd Haavik of Charles Monat Associates examines risk and its influence on estate planning. (04/07/2010)
A Quick Tour of Scots Law and Taxation - Warnings and Opportunities
  Glen Gilson on Scots Law governing estate planning and how it compares to the law in England (02/06/2010)
Topics from the Tropics
  Derek Sambrook with an engaging and incisive take on the modern financial world – this time focussing on the role of trust officers within it (02/06/2010)
“Art is the elimination of the unnecessary” – Pablo Picasso
  Karen Sanig examines some of the dangers likely to be encountered by investors when they enter the world of art - "a law unto itself". (05/05/2010)
FATCA and the Taxation of Foreign Trusts and Nonresident Aliens by the US
  Henry Christensen III and Claire Murray scrutinise the implications of the latest amendments to the Obama administration's HIRE Act 2010. (07/04/2010)
Keeping it All in the Family
  Gideon Rothschild, Esq, on why asset protection and estate planning should go hand in hand. (03/03/2010)
Practical Guide to Domestic and Foreign-Based Asset Protection Techniques
  Howard Fisher and William Norman provide a comprehensive array of foreign-based asset protection techniques, as well as the counter-techniques that estate planners and wealth managers should be aware of. (02/03/2010)
Shari’a Trusts: Lessons from the Alhamrani Case in Jersey
  Toby Graham discusses the numerous and complex issues that arose in the Alhamrani Case heard in Jersey last year, the biggest ever of its kind, relating the lessons learned along the way. (02/03/2010)
Trust Planning in Asia
  Mary Ellen Hutton and Philip Munro delineate why they believe trust planning will become an increasingly important tool for wealth protection as Asian jurisdictions continue their ascent up the ranks of international finance centres. (02/03/2010)
Functions of a Family Office
  How a Jersey 'family office' can help UHNW families navigate the challenges of estate planning and wealth management across generations. (27/02/2010)
Reflections on the Trust and the Future
  Nigel Goodeve-Docker examines how the offshore trust has deviated from its original purpose and assesses the consequences. (12/01/2010)
British Virgin Islands: Meeting the Challenges of the Global Financial Environment
  An overview of the year in finance as experienced by the British Virgin Islands (12/01/2010)
Using family limited partnerships…in Guernsey
  A flexible and tax-transparent way to structure asset protection over generations? Marcel Cariou demonstrates how Family Limited Partnerships are offering a viable alternative to trusts in Guernsey. (04/09/2009)
The United States as an offshore asset protection jurisdiction – the world’s best kept secret
  Alexander A. Bove, Jr, Esq. highlights the considerable benefits and protections available to estate planners who settle their asset protection trust in the United States. (04/09/2009)
The Bahamas: An established, progressive and welcoming wealth management centre
  Wendy Warren charts the progress of the Bahamas as an international wealth management centre. (01/06/2009)
After the storm: The UK taxation of offshore trusts post-Finance Act 2008
  Nicholas Jacob assesses the impact the new act is likely to have on offshore trusts. (30/01/2009)
Malta: The commercial trust
  Louis de Gabriele outlines the main characteristics and uses of the Maltese trust (20/01/2009)
A springing protector: The best of both worlds
  Should every trust have a protector? Alexander Bove considers the flexibility a protector offers. (20/01/2009)
Trusts and divorce in the Jersey court
  Paul Buckle looks at the Channel Islands trust with respect to foreign divorce proceedings (16/01/2009)
Managing in challenging times
  Jane Kerins reflects upon the current challenges facing the global trusts industry (12/01/2009)
The DIFC – a new Jurisdiction for Sharia trust services
  Anthony R D'Aniello reports on Dubai's emergence as a new centre for trusts (07/01/2009)
The BVI leads with new world compliance and private trust companies
  Peter Larder analyses the characteristics and uses of the BVI private trust company. (06/01/2009)
Ireland as an offshore trust jurisdiction: The taxation and legal issues
  Susan O'Connell and Cormac Brennan consider the use of the Irish Trust in international tax planning (06/01/2009)
The New Zealand offshore trust regime
  John Prebble discusses the features and uses of the New Zealand trust (06/01/2009)
Swiss trusts and beneficial ownership
  Bernhard Vischer highlights the difficulties sometimes faced in indentifying the beneficial owner of a Swiss “Trust”. (14/01/2008)
Trust sector update
  Rosemary Marr provides an update of global developments in the trust sector, with particular emphasis on Jersey, Guernsey, Dubai and Switzerland. (02/01/2008)
United States asset protection in the 21st century
  Howard Fisher, Dennis Kleinfeld and Alexander Fisher assess the development of asset protection strategies in the USA (16/01/2007)
Changing times for Jersey and Guernsey trust laws
  With significant changes in Guernsey ‘s and Jersey’s trust legislation proposed for next year, Paul Buckle assesses their significance. (14/01/2007)
Offshore trusts and estate planning – the overlooked essentials
  Alexander Bove outlines the more important considerations when designing an implementing an offshore trust (09/01/2007)
New Zealand: Proving its credentials
  Lauren Williams focuses on the recent introduction of disclosure and record requirements for the New Zealand Trust. (07/01/2007)