STEP Journal: Issue 2, 2021

Tuesday, 06 April 2021
STEP Journal Issue 2 2021

Welcome to the second issue of the STEP Journal for 2021. This issue shines a spotlight on the Caribbean and Latin America, providing updates on wealth structuring, beneficial ownership and new tax rules. This issue also focuses on complex families and vulnerable clients, with features touching on elder abuse, vulnerable children and helping families navigate mental health challenges.


View the full issue as a digital magazine (login required), or read online below.


Read the latest articles

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Emily Deane updates members on the changing landscape in the UK for disclosing information
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STEP proudly presents the winners of the Founder’s Awards for 2021. We asked the recipients what the awards mean to them and how the spirit of community within the Society accentuated their experience of volunteering.
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Sarah Manuel outlines STEP’s revised process for handling disciplinary matters
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Emily Deane sets out the findings of a new report on trusts, published by STEP
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Seismic political shifts heralded the arrival of 2021. Helen Swire examines what some of these changes may mean for tax, trust and estate legislation.
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As momentum gathers for eco-friendly policies, we must invest in our natural resources, writes Kristina Church
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Helen Swire, News Editor at STEP, examines developments in legislation, regulation and taxation in Africa and the Middle East
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Yuri Freitas and Pedro Rêgo analyse a Brazilian Supreme Court case that will elucidate whether estate and gift tax may be applied to the succession of offshore assets
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Andrew Peedom considers a judgment of the Grand Court of the Cayman Islands addressing the issue of exclusive jurisdiction clauses in trust instruments
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Camilo Cortés and Jose Eduardo Jiménez detail the challenges with implementing the notion of beneficial owners in collaboration agreements, trusts and investment funds in Colombia
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Siobhan Moret and Fred Ragno consider the potential of nascent trust law for wealth structuring for Brazilian high-net-worth individuals
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Pedro Ramirez explains the main new tax rules for foreign trusts in Mexico
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Alejandra Esmoris explores the impact of new legislation facilitating foreign direct investments in the UAE
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Tanya McCartney examines how advisors may weave closer ties with clients, despite social distancing measures in place all over the world
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Paul Branch, Álvaro Aznar Azcárate and Alex Burch discuss the administrative issues that arise with English and Welsh estates when the settlor dies domiciled abroad
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Christine Perry and William H Newton III detail the interaction between the US expatriation tax and tax treaties
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Rita Ku, Suzanne Todd, Ivan Cheong and Philippa Hewitt compare child removal applications in England and Wales, Hong Kong and Singapore
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Mark Dunkley explores the availability and possible benefits of the surety bond for practitioners in England and Wales and Scotland
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Scott Rahn writes that legislative reform may be needed to address a wave of financial elder abuse in the US, particularly in California
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Preparing for potential mental health crises is as important as managing ongoing conditions, write Bryony Cove and Charlotte Fraser
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Stephen Horscroft offers guidance for practitioners advising parents of vulnerable children who may be unable to access their UK Child Trust Funds
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Darryl Browne highlights best practice suggestions from recent Law Council of Australia guidance to avoid elder financial abuse
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Emily Bueno looks at how courts in England and Wales balance legal certainty with fairness when determining cohabitees’ property rights
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Robin Melley provides a financial planner’s perspective on how best to advise clients in vulnerable circumstances in England and Wales
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Andrew Knight provides an update on the key elements of DAC6 for EU Member States
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Steven Kempster and Olivia Turner detail a conflict between two Greek Orthodox charities over the wording of a 19th century declaration of trust
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Peter Kun explains why the latest amendment to arbitration legislation means the start of a new era in resolving trust disputes in Hungary
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Sital Fontenelle and Stacey Nevin explore the status of trusts during the divorce process in England and Wales
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STEP Australia Chair Peter Bobbin TEP is a principal lawyer at Coleman Greig in Sydney. With more than 30 years’ experience under his belt, Peter has been instrumental in strengthening and growing the estate planning industry in Australia, as an active contributor to the financial services, superannuation and planning industries. We sat down with Peter to discuss his plans for 2021 and beyond with STEP Australia.
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