In brief: A rapid-read overview of the main items in this issue |
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Trends and developments
| Trustees obligations under the Data Protection Act 1998 (p. 156) Sarah Needham, McFarlanes This item contains an explanation of what constitutes data underthe 1998 Act, trustees' obligations in relation to that dataand how trustees can ensure that they fulfil their obligations.Also included are guidance on the contents of notificationsto the Information Commissioner, the requirements when delegatingresponsibility to data processors and the consequences of failingto comply with 1998 Act requirements. Finally, there is a usefulchecklist for trustees. Three countries on the Bummel: tax developments for trusts in Italy, Switzerland and France (p. 158) Paolo Panico, Private Trustees, Luxembourg Through an examination of the French Tardieu de Maleyssie
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