Country Focus

  1. Land down under Sean Cortis TEP and Anthony Ryan TEP, .

    STEP Journal August/September 2017. Full issue. Land down under. Sean Cortis and Anthony Ryan offer insight into succession planning issues faced by farming families in A…

  2. For richer, for poorer Mary Waring , .

    STEP Journal August/September 2017. Full issue. For richer, for poorer. Mary Waring explains the utility of early collaboration between family lawyers and financial plann…

  3. Legacy issues Lee Chiwi TEP, .

    STEP Journal August/September 2017. Full issue. Legacy issues. Lee Chiwi examines the problems that can accompany the intestate succession of real estate in Singapore.

  4. Discretion: the better part of valour Stephen Haggett TEP, .

    STEP Journal August/September 2017. Full issue. Discretion: the better part of valour. Stephen Haggett reminds practitioners of the continued importance of using flexible…

  5. Peak dementia, peak litigation? Michael Mylonas QC, .

    STEP Journal August/September 2017. Full issue. Peak dementia, peak litigation? Michael Mylonas QC looks at how UK practitioners should respond to the rise in challenges …

  6. Exchanging times Inbal Faibish Wassmer TEP and Ruth Bloch-Riemer, .

    STEP Journal August/September 2017. Full issue. Exchanging times. Inbal Faibish Wassmer and Ruth Bloch-Riemer examine Switzerland’s implementation of exchange of inform…

  7. The present situation Hal J Webb TEP and Sarah B Jacobson, .

    STEP Journal August/September 2017. Full issue. The present situation. Hal J Webb and Sarah B Jacobson provide a roadmap to federal gift tax for foreign parents gifting m…

  8. The da Vinci Code Martina Moscardi TEP, .

    STEP Journal August/September 2017. Full issue. The da Vinci Code. Martina Moscardi explains the Italian law on art and other cultural goods, and potential changes regard…

  9. Art for art’s sake Greta Allman TEP, .

    STEP Journal August/September 2017. Full issue. Art for art’s sake. Greta Allman explores how the art of trust administration meets the needs of clients investing in, o…

  10. A whole new ball game Jason Kleinman, .

    STEP Journal August/September 2017. Full issue. A whole new ball game. New York’s updated law could mean that all art owned by holding companies that enters the state i…

  11. The state and the art Manlio Frigo, .

    STEP Journal August/September 2017. Full issue. The state and the art. Manlio Frigo sets out the law applicable to the generational transfer of art in Italy, including th…

  12. Cross purposes Andrew McCallum, .

    STEP Journal August/September 2017. Full issue. Cross purposes. Andrew McCallum introduces the International Red Cross and Red Crescent Movement, and provides guidance on…

  13. Show us who’s BOSS Will Burnell, .

    STEP Journal August/September 2017. Full issue. Show us who’s BOSS. Will Burnell introduces the BVI's new beneficial ownership regime, including the BOSS system.

  14. Breakfast means breakfast Richard Frimston TEP, .

    STEP Journal August/September 2017. Full issue. Breakfast means breakfast. But, asks Richard Frimston, will it be full English, continental or dog’s?

  15. Do protectors need protection? Sally Edwards TEP and James Campbell TEP, .

    STEP Journal August/September 2017. Full issue. Do protectors need protection? As reporting obligations develop, many protectors in trusts may need to reassess their role…

  16. Leading from the front Alan Milgate TEP, .

    STEP Journal August/September 2017. Full issue. Leading from the front. It is not often that one hears about senior practitioners unjamming printers, but that typifies th…

  17. People power Michael Giraud TEP and Steve Gully, .

    STEP Journal August/September 2017. Full issue. People power. Michael Giraud and Steve Gully offer recruitment advice for attracting staff with the experience necessary f…

  18. Causes for concern Alison Talbot, .

    STEP Journal August/September 2017. Full issue. Causes for concern. Alison Talbot presents the results of research into the working relationship of probate practitioners …

  19. Foreword Stephen Arthur, .

    STEP Journal August/September 2017. Full issue. Foreword.

  20. Values added Robin McGhee, .

    STEP Journal August/September 2017. Full issue. Values added. Robin McGhee discusses the importance of ethics, integrity and competence in practice.

  21. An exception to the rule Jonathan Cooke TEP, .

    STEP Journal August/September 2017. Full issue. An exception to the rule. Jonathan Cooke explains the UK Accrued Income Scheme, whereby capital is taxed as income.

  22. Tragedy avoided in Ophelia Hector Robinson QC and Christopher Levers, .

    STEP Journal August/September 2017. Full issue. Tragedy avoided in Ophelia. Hector Robinson and Christopher Levers consider whether or not a trustee’s power to accept t…

  23. Accounting for change Rosa Restrepo TEP, .

    STEP Journal August/September 2017. Full issue. Accounting for change. Rosa Restrepo explains recent legislative changes in Panama.

  24. The going rate Mark Stewart TEP, .

    Mark Stewart introduces the UK residence nil-rate band

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