RESIDENCY OF A TRUST – A QUESTION OF MANAGEMENT AND CONTROL

Thursday, September 3rd, 2015

As my fellow bloggers have explained in some detail, there are various tenets governing trusts having legal and tax implications depending on the circumstances. One of these is the location of “central management and control” which the Courts have previously ruled as being the basis for determining residency. ...

Memorial Jewellery – From Ashes to Diamonds?

Monday, September 19th, 2011

After cremation, most people think of ashes being “sprinkled,” held in an urn, or interred. One client recently told me she noticed an advertisement for what struck her as an odd but interesting service – the creation of jewellery from the ashes or hair of a loved one. Out of ...