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D and E Limited v A, B and C relates to the appeal of the High Court decision in A v D and E. See Breach of parental fiduciary duties. Simply put, the Court of Appeal (by a majority decision) allowed an appeal against the ground breaking decision of Gwyn J holding that a parent … Continue reading
The annual tax rates and remedial matters Bill has been re-introduced today. See Tax remedials. The new bill is the same as the annual tax rates and remedial matters Bill introduced last week, but without the proposal to standardise the application of GST to fees and services of managed fund providers. The full Bill can … Continue reading
Merona Trustees Limited considers how the words “the children of the settlors” should be interpreted. To resolve the dispute as to whether these words mean: the trustees have sought directions pursuant to section 133 of the Trusts Act. Background facts Opinions A number of opinions were subsequently obtained regarding the position of Rob and later … Continue reading
Matters of Trust 