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Disclosure vs Discovery

Is a beneficiary more entitled to trust information pursuant to an application for discovery, rather than pursuant to a an application for disclosure? As a basic principle, courts do not permit discovery as a “fishing expedition.” However, as noted in Gavin v Powell at [41] “… the trustees’ obligations as to disclosure and a beneficiary’s right … Continue reading

To gift or not to gift – that is the question

The case of The Church of Jesus Christ of the Latter-Day Saints Trust Board v CIR considers whether donations made in connection with a missionary application are charitable gifts for the purposes of s LD1 of the Income Tax Act 2007. The crux of the matter for consideration is whether gifts made by church members … Continue reading

Changing of the guard

It can be necessary to change trustees for many reasons. Regardless of the circumstances that require a change of trustee, the decision as to appropriate trustees can be complicated and requires a careful balancing of a range of considerations. The interim judgment in Thomson v Riley provides a useful insight into how a court balances … Continue reading

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