Drafting Trusts and Will Trusts in the Channel Islands, James Kessler QC and Paul Matthams

This is the latest in the series of book based upon James Kessler'swell-known book on the simplification of trust drafting. Theco-author of this publication is Paul Matthams, Advocate ofthe Royal Court of     

Taxation and trusts

It really is necessary that people, resident and taxable inEngland, should die earlier. Long life is an anti-social activity.It denies the government taxation to which it feels it is trulydue. Early deaths, particularly amongst the wealthy, are necessary:it is the patriotic duty of those with wealth to shuffle offtheir mortal coil as soon as possible and to allow the governmentas much inheritance tax as possible. Ghoulish though this mayseem, it is clearly a view of the current British Government. Why do we say this? The Paymaster General, in explaining thenew rules for inheritance tax treatment of settlements, justifiedher policy in the term ‘Because trusts do not die,     

Successor Liability and Asymmetric Information

The doctrine of successor liability transfers tort liabilityarising from the seller's past conduct from the seller to thebuyer. If the buyer has as much information about the liabilityas the seller, all beneficial acquisitions take place and theseller takes the efficient level of precaution. However, ifthe seller has more information about the liability than thebuyer, not all beneficial acquisitions are consummated and theseller takes a suboptimal level of precaution. I argue that,in the presence of information asymmetry, the courts shouldincrease the damages against the (potential) seller to providebetter incentives to take precaution while decreasing the damagesagainst the buyer to encourage more beneficial asset sales.     

The case of the empty body.

Autopsy on an externally intact decomposed body showed empty thoracic and abdominal cavities with no trace of normal organ content. The process producing this previously unencountered situation is discussed.     

Criteria for differentiating self- or other-inflicted injuries of alleged or real victims

A synoptic study of six cases of self-inflicted sharp force injuries is presented, where young, mostly female people had simulated assaults to gain sympathy or other personal advantage. The morphological distinctives of simulated assault wounds from such of real assault are worked out and the common situative and motivative background is cleared up.