All Outputs (3)

The Trusts and Succession (Scotland) bill: a critical analysis of modernising Scottish trust law. (2024)
Journal Article
MAK, C.H.W. 2024. The Trusts and Succession (Scotland) Bill: a critical analysis of modernising Scottish trust law. Scots law times [online], 2024(5), pages 23-26. Available from: https://uk.westlaw.com

This article discusses the scope and application of the Trusts and Succession (Scotland) Bill 2021, now the Trusts and Succession (Scotland) Act 2024, which modernises the legal framework governing the appointment and removal of trustees, duties of t... Read More about The Trusts and Succession (Scotland) bill: a critical analysis of modernising Scottish trust law..

Comparative analysis of trust taxation: a deep dive into Australian and Canadian regimes. (2024)
Journal Article
MAK, C.H.W. and CHIPPIN, M. [2024]. Comparative analysis of trust taxation: a deep dive into Australian and Canadian regimes. Trusts and trustees [online], Advanced Articles. Available from: https://doi.org/10.1093/tandt/ttae003

This paper examines trust taxation in Australia and Canada, focusing on the Australian Income Tax Assessment Act 1936's Section 97(1) and the Canadian Income Tax Act's Section 94.1. It explores the Australian Carter and the Canadian Fundy Settlement... Read More about Comparative analysis of trust taxation: a deep dive into Australian and Canadian regimes..

The impact of the recent EU Insolvency Directive on Scottish insolvency law. (2024)
Journal Article
MAK, C.H.W. 2024. The impact of the recent EU Insolvency Directive on Scottish insolvency law. Scots Law Times, 2024(1), pages 1-5. Available from: https://uk.westlaw.com

Considers the implications for Scottish insolvency law of the EU's Proposal for a Directive harmonising certain aspects of insolvency law (Insolvency Directive), looking at the challenges and opportunities created by the Directive's emphasis on consi... Read More about The impact of the recent EU Insolvency Directive on Scottish insolvency law..