TQR: December 2021

Monday, 13 December 2021
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This issue of the Trust Quarterly Review includes an exploration of claims by adult children in England and Wales since Ilott v Mitson; an analysis of the tax implications and consequences of Italy’s new mechanism for decanting a trust; and a review of the 19th edition of Theobald on Wills. This issue also includes part three of our global retrospective of the state of trusts across the past 30 years, as part of STEP’s anniversary celebrations.


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13/12/2021
A retrospective of selected developments in trust legislation, regulation and case law across the past 30 years
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13/12/2021
Inheritance (Provision for Family and Dependants) Act 1975 claims by adult children in England and Wales
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13/12/2021
An analysis of the first application of a decanting trust in Italy
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13/12/2021
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13/12/2021