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Scott Clayton

020 3356 9763


From 1980 to 1994 “Trust Operations Gazette” was published. Click here for the Index, leading to the relevant issue.

This was succeeded by The TACT Review – index below. TACT now co-publishes the Trust Quarterly Review, with a worldwide readership ,  in partnership with STEP. This is circulated to all members.

All articles are for general guidance and education only. They do not necessarily represent the views of the Association. Reliance should not be placed on these articles, nor should decisions be taken on the basis of the articles, without specific advice being taken.


The Tact Review 1996 – 2002 – Index 1 to 21


BankruptcyHow does bankruptcy of settlor affect the trust?Adrian Wallace17
BeneficiariesTracing BeneficiariesStephen Rigden (1999)7
CertificatesReproduction of birth death and marriage certificatesMartyn Frost (2000)13
ChattelsCGT and ChattelsAnastasia Tennant (2001)16
Collective investment schemesCollective investment schemes in the changing environmentBrian Wright (1996)1
Why OEICs?Why OEICs?Keith Wallace (1999)7
Contaminated LandTrustees at riskOwen Lomas and Ross Fairley (2000)12
Crest Depository InstrumentsThe Twenty Questions you were too embarassed to askKeith Wallace (2001)16
Data ProtectionData Protection Act 1998Miles Shillingford (2000)11
Debenture trustsDebenture trusteesLynne Counsell (2002)18
High yield bond restructuringLyndon Norley and James Spraygreen (2002)21
DivorcePension sharing and divorceMaria Riccio (1999)7
Employee benefitsCameron v MackGregory Morris (2002)20
Corporation tax deductions and employee benefit trusts (2002)Gregory Morris (2002)20
The new all employee share plan - can you be trusted?Monica Ma (2000) 12
Equitable compensationThe taxation of equitable compensationRichard Wilson (2002)18
EuroLegal and practical issues in the run-up to the introduction of the EuroDorothy Livingstone (1997)3
Family ProvisionPersonal representatives and I(PFD)A claimsSidney Ross (2002)20
FiduciarityWhat are the dangers and can you avoid themKeith Wallace (2000)13
FraudProbate fraudPeter Jeffereys (2000)13
Inheritance TaxLoan SchemesRichard Wilson (2001)14
Benham's will trust - RIPBrian Walsh (1999)9
The further decline and fall of BenhamPaul Hewitt (2000)11
InsolvencyDistributions of personalty; beware the trustee in bankruptcyCatherine Burton (1999)7
The trustee in bankruptcy and the pensioneer trusteeCatherine Burton (2000)12
IntestacyA comparison of the English and Scottish rules of intestacyJohn Gorham (1999)8
InvestmentA trustee's liability for failure to invest for the benefit of all beneficiaries of a trustMartyn Frost (1998)5
Ethical investmentKeith Cutler (2000)10
Is there a legal duty to vote sharesSimon Hartley (2001)15
More investment problemsTony Sherring (1997)4
Performance measurement for trusteesStuart Fraser (1998) 5
Trusts, controlling interests and nominee directorsChristopher Cant (2002)18
LegaciesInterest on pecuniary legacies to executorsMartyn Frost (1997)2
LitigationBeddoes applications post CPRSarah Asplin (2001) 17
How arbitration and mediation can help the personal representative and trusteeJohn Ross Martyn (1998)5
The draft pre-action protocol for the resolution of probate and trust disputesConstance Mahoney (2002)18
Using the court to solve trustee problemsDawn Goodman (1996)1
Loan capitalAuditor's certificatesStephen Norton (1999)8
NegligenceA trustee's liability for failure to invest for the benefit of all beneficiaries of a trustMartyn Frost (1998)5
Exoneration ClausesMartyn Frost (1998) 5
Grimm v NewmanMaria Oats and Hilary Carter (2002)19
Liability of directors of a corporate trusteeDavid Pollard (1999)9
Professional relationshipsMaria Oats (2000)10
The decision in HR v Japt Ian Hammond (1997)4
Trustee exoneration clauses Martyn Frost (1999)5
Trustees liability for professional negligence Phillip Vaughan (1997)4
PensionsEarly retirements Peter Lester (2001)17
New labour, new pensionsJoanne Hindle (1999)6
Overpaymentd to pension scheme beneficiariesAndrew simmonds QC (2000)11
Pension sharing on divorceJeremy Harris (2001)14
Pension sharing on divorceMaria Riccio (1999)7
Stakeholder pensions - who holds the stake?Richard Thomas (1999)6
The trustee in bankruptcy and the pensioneer trusteeCatherine Burton (2000)12
We all need pensions - the prospect for pension provisionTom Ross (1998)5
Powers of attorneyScottish continuing powers of attorneyScott Rae (2002)19
The misuse of enduring powers of attorneyTom Dumont (2001)15
Trustee powers of attorneyChristopher Parker (2000)10
ProbateProbate Court business reviewDora Clarke (2001)14
RegulationCollective investment schemes in the changing environmentBrian Wright (1996)1
Patriot Act - Patriotism's international dimensionArabella Saker (2002)21
Secret trusteTwo modern secret trustsElizabeth Hailstone (1999)6
Sham trustsConsequence of shama for trusteesSarah Cormack (2000)13
Sham trustsPhilil Laidlow (2000)12
Sharia Law Trusts and Sharia LawJohn Riches and Christian Micelli (2002)20
Tax planningAccumulations of incomeBob Sheasby (2000)11
Benham's will trust - RIPBrian Walsh (1999)9
Capital gains tax on offshore trusts - some recent developmentsDavid Rowell (2002)18
Estate planningChris Whitehouse (1997)
Offshore trusts: a case study following the 1998 anti - avoidance legislationIan Taylor (1999)8
TracingTracing into trust fundsMona Vaswani (2001)17
TrusteesChallenges to trustee' exercise of discretionJohn Smart (2002)18
How should trustees deal with foreign tax issuesAnthony Thompson (2002)21
Liability of Directors of a corporate trusteeDavid Pollard (1999)9
Powers and dutiesMartyn Frost (1999)9
Ten things a trustee shouldn't say or doJenny Mceown & Arabella Saker (1999)9
The decision in HR v Japt Ian Hammond (1997)4
The effectiveness of trustee exemption clauses Ian Hammond (1997)4
The millenium bug and trustees' responsibilities Robert West and Clifford Simms (1999)8
The personal nature of a trustee's risk Geoffrey Shindler (2000)13
The trustee's lien, X v ABC Simon Taube QC (2000)10
Trustee Delegation Act 1999 : 10 months on Paul Saunders (2001)14
Trustee Delegation Bill Paul Saunders (1999)7
Trustees duty to exercise impartial judgementJohn Ross Martyn (2001)17
Trustees powers of attorneyChristopher Parker (2000)10
Twinsectra v YardleyPenelope Reed (2002)20
Walker v Stones - Should the professional trustee be worried?Nick Swan (2002)19
TrustsA century of trustsRobin Towns (2000)10
Accumulations of incomeBob Sheasby (2000)11
Constructive trusts and tipping offDarren Allen (2001)15
Private Trusts - a survey of the marketMartyn Frost (1997)3
Scots and English trust lawAndrew Fleming (2000)10
Trustee Act 2000 and settled trustsMartyn Frost (2001)14
Trustee protectionSimon Taube QC (2000)12
Trusts and divorceCatriona Syed (2001)16
TrustsTrustee Act 2000 isn't just about default powersMartyn Frost (2001)16
WillsMutual Wills : Where ther's a will there's a way - or is there?Edward Bragiel (2002)
Privileged wills : A timely reminderChristopher Parker (2002)21
Testamentary capacityLesley King (2002)21
Testamentary class gifts to childrenJohn Smart (2002)19
Where there's a will there is a damages claimSue Carr and Graham Chapman (2001)15
Wills Act 1837 : Is it obsolescent?Michael Sladen (2001)15