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These articles are valid as at the date of publication only and are kept for reference purposes alone.
The commentaries given here are intended for general information purposes only and are not to be translated nor should they be used as a substitute for professional advice.
The use of computer or AI generated translations of the contents of this Library into any other language has to be avoided. Any erroneous interpretation of its contents is the sole responsibility of the reader. No liability is incurred or accepted for any reliance upon them or upon any inaccuracies of interpretation. Any processing of the contents of this Website by Artificial Intelligence is not permitted. 

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French Press Articles

Droit et Patrimoine: Le traitement de la donation de la nue-propriété d’un immeuble français par une personne « domiciled » au Royaume-Uni
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Régimes matrimoniaux français et étrangers: Le projet de Règlement Européen et la Convention de la Haye de 1978
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Commentaire sur les effets du projet de Règlement Européen sur les régimes matrimoniaux pour les français et les étrangers émigrant en Grande Bretagne
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L'article 792-0 bis CGI vise-t-il les "Trusts of Land" - droits immobiliers - anglais? Il les manque plutôt ..
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Droit et Patrimoine: la réqualification abusive de l'usufruit en trust ou settlement enfin révisée.
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English and EU Press Articles

French Finance Bill 2011 on Taxation of Trusts
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French taxation of trusts: summary of the proposal at end of first readings.
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Abus de droit in the Field of Value Added Taxation. British Tax Review [2003] BTR No.2 p.131-152
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France Steps Up Assault On Tax Havens - Financial Times 29/08/13
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Keyhaven Publications: Usufruits, The Freedom of Movement of Captial and its Taxation in the EU
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Usufruits and their drafting to fit the Brits
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French Family Members Working in Jersey
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Usufruits, The Freedom of Movement of Capital and its Taxation in the EU.
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Foreign matrimonial property régimes: what to do if you wish to move to the United Kingdom, married under one.
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Traps for the unwary in the French implementation of the EU Succession Regulation 2012: the "nationality" option
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Trusts as 'contracts'? Never mind the Bolloques in the Colloques here come the principles...
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Peter Harris in Bailiwick Express on Eu Succession Regulation 650/2012
See a short summary of Peter's position published in Bailiwick Express and subsequently presented in an Interview on Radio Jersey   http://www.bailiwickexpress.com/jsy/news/islanders-french-homes-should-review-wills-after-eu-change-legal-expert/?t=i

Tax Planning Review French Usufruits and S.43(2) IHTA 1984 : carrying burning coals to Newcastle
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"Outcome bias": is this HMRC’s approach to the characterisation of Usufructs?
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A chinese perspective

Trusts in the People's Republic of China: Trusts Quarterly Review Vol 18 p 19, 2020, by Dr Hao Gao and Jun Luo
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Talks and Presentations
Oxford Symposium, Analysing the Corporate Vehicle - 6th September 2010
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The Tax Information Exchange Agreement, between Jersey and France, Jersey Finance - 17th June 2010
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More Press Articles of interest

French usufruits - a recent decision of the French Cour de cassation. 2023-02-06
French usufruits and HMRC - a recent decision of the French Cour de cassation
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French secondary homes and la Taxe d'habitation: rumours of its demise may have been greatly exaggerated. 2023-02-03
Rumours of the demise of the French taxe d’habitation appear, for the moment, to be greatly exaggerated
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The French Tax Administration updates its doctrine concerning trust reporting requirements as from 1st January, 2022. 2022-05-04
The French administration releases its revised doctrine on event and annual Trust declarations.
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The 10th anniversary of the French 2181 trust declaration system. 2022-02-08
French Tax and Reporting Obligations Relating to Trusts on their 10th anniversary (1)
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Usufruits: text of "Outcome Bias" an article on HMRC's "position" by Adrian Shipwright and Peter Harris. 2021-07-09
Outcome bias? Is this HMRC’s approach to the characterisation of Usufructs?
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The French Government's projet de loi pour le réconfort des principes républicains laid before the Assemblée Nationale. Article 13 - a breach of the European Succession Regulation? 2020-12-22
The French Government's projet de loi pour le réconfort des principes Républicains: article 13 - a flagrant breach of the European Succession Regulation? Yes...
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French Usufruits and HMRC's views on them as "settlements". 2020-11-13
French usufruits and HMRC's "view" on their being settlements for IHT purposes after the Court of Appeal's judgment in Barclay's Wealth
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Philipson-Stow v IRC [1961] A.C. 727. 2019-11-12
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Jersey's right to EU Free movement of capital: Routier v. HMRC Attorney-General's statement on Supreme Court's judgment. 2019-04-12
Press Statement by Jersey's Attorney General on success in Supreme Court's judgment in Routier v HMRC
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OECD and Common Reporting Standard. Is there such a concept as a sham trust? No. Only the document can be a sham: Pugachev. 2018-03-27
OECD and CRS: the false concept of a settlor's "beneficial interest". Can a sham trust exist? No, only the documentation may be a sham, see the case of Pugachev.
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Recognition of British legal structures post-Brexit: the siège réel / siège social dilemma. 2018-01-17
The recognition of British legal structures post-Brexit: the unresolved siège réel / siège social dichotomy will come to the forefront
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French Loi de Finances 2018 art 31 text of Impôt sur la fortune immobilière. 2018-01-02
Text of article 31 Loi de Finances 2018 creating Impôt sur la fortune immobilière (IFI) and abolishing ISF
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The recent High Court decision in Pugachev states that there is no such thing as a sham trust: here is why. 2017-11-07
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French Projet de loi de Finances 2018: the new IFI and Trusts. 2017-10-05
The effect on trustees and corporate administrators of the replacement of the French Impôt de solidarité sur la fortune ("ISF") by l'Impôt sur la fortune immobilière ("IFI")
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Insolvency proceedings in Crown Dependencies: Akers v. Samba [2017] UKSC 6 : Offshore "nominee" trusts in non equity jurisdictions and UK Insolvency. 2017-05-03
Akers v. Samba [2017] UKSC 6 : Offshore "nominee" trusts in non equity jurisdictions and UK Insolvency
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Standing Committee A minutes of 24th June 1980 on Clause 84 Finance (n°2) Bill 980. 2017-02-24
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Article 50 litigation High Court Judgment read out and handed down on 3rd November, 2016. 2016-11-03
High Court Judgment 3 11 16 R.(ex parte Miller and Santos) v. SS EXIT EU
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The steps leading to the EU Succession Regulation. 2016-08-22
The United Kingdom Report on its Succession Law to the Deutsches Notarinstitut in view of the proposal for an EU Succession Regulation
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The Questionnaire
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The Final Report - in French
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The Role of Jersey in the European Communities: the speech given to the Jersey IOD by Lord Rippon on 23rd February, 1989. 2016-06-14
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French Register of Trusts : Décret n° 2016-567 du 10 mai 2016 relatif au registre public des trusts NOR: FCPE1414439D. 2016-05-23
Décret n o 2016-567 du 10 mai 2016 relatif au registre public des trusts NOR : FCPE1414439D (1)
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The seminal case on treatment of Foreign Entities at law: Dreyfus. 2016-04-01
The Case of Dreyfus v CIR 1929 TC XIV 560: the English authority on how to analyse a foreign entity
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Komu v Komu or how the CJEU has entrenched the trust of land as a right in rem over an immovable and finished setting HMRC's head in concrete instead of sand.
Usufructos, Rights in rem in immovables and how the CJEU has clarified the issue under the Brussels Regulations and, en passant, buried HMRC's 2015 Newsletter in concrete. 2016-02-23
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Le Trust of Land anglais n'est pas sujette à la requalification de l'article 792-0 bis I 1 CGI et demeure immeuble. 2016-01-19
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Sources for the English common law on the transfer of foreign immovables on death prior to 1897 and 1925 Consolidation: Megarry and Wade The Law of Real Property 3rd Edition 1966 pp 542-550, Dicey and Amherst Tyssen. 2015-12-09
Dicey 2nd edition Rule 45 pp 346-347
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Dicey 2nd Edition 1906 Rule 63 and notes
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Megarry and Wade The Law of Real Property 3rd Edition 1966 pp 542-55019
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Link to The Real Representative Law by Amherst Tyssen 1897
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The McNally Gale correspondence which has effectively curtailed the efficient use of the EU Succession Regulation by British citizens in France and in the United Kingdom
Letter of Lord McNally to Sir Roger Gale 19th October 2012. 2015-12-07
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Letter of Lord McNally to Sir Roger Gale 10th July 2012
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French and Spanish usufructs and in rem dismemberments: HMRC Trusts and Estates now entrammelled in its own Newsletters? 2015-12-06
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The current debate as to the permitted extent of renvoi in the EU Succession Regulation: Regulation 650/2012. 2015-11-13
Is "God Mode" to be tolerated? The current debate as to the scope of renvoi within the EU Succession Regulation: Regulation 650/2012
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Renvoi or not to renvoi? That is the question .... 2015-11-05
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EU study on the international law of succession - critique of EU Europe's deployment of UK Report. 2015-09-15
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Regulation EU n°650/2012: the Succession Regulation. 2015-09-08
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Closest Connections The Crown Dependencies, the British Islands and the United Kingdom in relation to the European Succession Regulation 650/2012. 2015-09-08
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EU Succession Regulation 650/2012: Movables in Europe and the position for residents and '[nationals?]' of the The Crown Dependencies. 2015-08-25
The EU Succession regulation and its applications to residents and for want of a better term "nationals" of the Crown Dependencies
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The English concept of Renvoi confronted with the EU Succession Regulation. 2015-05-01
The issue of English Renvoi in the EU Succession Regulation 650/2015
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The English Trust of Land: a peculiar conveyancing tool that no one else understands: FATCA and the French tax adminstration. 2015-01-22
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Cour de cassation chambre civile 3 Audience publique du 19 septembre 2012 N° de pourvoi: 11-15460. 2013-01-29
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Defrenois Commentary on Cour de Cassation judgement n 11-15460. 2013-01-29
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Outline commentary on the French Trust Taxation Instructions published 16th October, 2012. 2012-10-24
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Cerfa N° 14805*01 - 2181 TRUST1 The declaration of existence, modification or extinction of a trust. 2012-09-21
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Cerfa N° 14807*01 - 2181 TRUST2 The Trustee levy declaration due by 30th September, 2012. 2012-09-21
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Change in French Tax administration’s database arrangements as from Wednesday 12th September, 2012: administrative instruction n° 13 A-2-12. 2012-09-10
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Statute of Westminster, The First (1275). 2012-08-02
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6th July 2012 - The French supplemental Finance Bill for 2012. 2012-07-10
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Les affres de la qualification d'un trust. ou De Charybde en Scylla... Doyen Bernard Hatoux
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The Guernsey Ordinance of 19th January,1852. 2012-06-21
Usufruits in the Channel Islands (1)
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French changes in the stamp duty liabilities on transfers of shares in foreign companies owning French immovable property: 5M as from 1st November, 2011. 2011-09-15
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The loi de finances rectificative pour 2011 was published on 30th July, 2011 and therefore entered into force on that date. 2011-08-02
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The Poillot decision on trusts: jugement du TGI Nanterre 2ème chambre : 4th May 2004 2011-05-16
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French Property and Property rights 2010-12-06
Summary of the concepts undergirding French Property and Property rights
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