STEP Journal June 2016

STEP’s 25th anniversary is an important milestone, as the Society continues to grow globally, and its members and their clients encounter so much more technical complexity than they did a quarter of a century ago.

Table of contents

 

Regional Focus I
German rules that provide lower inheritance-tax relief for persons with limited tax liability have been found to violate one of the fundamental freedoms of the single market, Dr Andreas Richter and Stephan Hamacher explain.
Professional Development
A cure for care costs
Clive Barwell explains how an ‘immediate needs plan’ can be used to fund care costs in England and Wales.

Latest Developments
The reduction in the lifetime allowance and other changes to UK pension rules mean high earners must review their retirement strategy, notes Patrick Connolly.
Special Feature
The leak of client data from Panamanian law firm Mossack Fonseca raised many questions about the future of tax planning. So how should practitioners be advising clients?

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