Trusts are described in multiple ways, including: living or testamentary, revocable or irrevocable and grantor or non-grantor. These terms are not always mutually exclusive. A trust can be living, ...
At the intersection of incorporation-by-reference doctrine in the testamentary context and trust jurisprudence are several traps for unwary estate planners and trial lawyers. The doctrine sets forth ...
It’s one thing to bring forward tax cuts, as the government is thinking of doing in the October budget. It’s another to leave wide open an arrangement that allows substantial tax minimisation (or ...
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