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Attributs	Valeurs
type	work Issue
Is Part Of	http://hub.abes.fr/oup/periodical/tandt/2010/volume_16
has manifestation of work	http://hub.abes.fr/oup/periodical/tandt/2010/volume_16/issue_10/m/print http://hub.abes.fr/oup/periodical/tandt/2010/volume_16/issue_10/m/web
Date Copyrighted	2010
Rights	© The Author (2010). Published by Oxford University Press. All rights reserved.
issue	10
is Is Part Of of	Recently published tax rulings enliven trusts in Belgium: Ruling 900.189 (7 July 2009), Ruling 700.112 (8 December 2009) and Ruling 900.329 (22 December 2009) It's all a mistake In defence of the rule in Re Hastings-Bass Setting aside a trust on the ground of mistake—the Jersey law perspective Publication of Chambers rulings in trust cases: Guardian Limited v Bermuda Trust Company Limited [2009] SC (Bda) 54 Civ (1 December 2009) Civil jurisdiction and judgments First Guernsey case on trusts and mistake: Arun Estate Agencies Limited v Kleinwort Benson (Guernsey) Trustees Limited, Royal Court of Guernsey, 7 April 2010 The legitimacy of tax planning Acquiring a beneficial interest by imputation: Hapeshi v Allnatt [2010] EWHC 392 (Ch) In brief Comparing jurisdictions—answers to common problems Three months in prospect

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