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STEP Journal: April 2018 - Full Issue

  • Foreword - April 2018Reflecting on my occupation as a UK tax professional, it is a fact that the fiscal world is driven, shaped, confined and defined by compliance requirements and deadlines.
  • Reserved powers reservationsSally Edwards highlights what to consider when implementing reserved powers in trusts
  • Practise what you preachWhy trust businesses should heed the advice they give their clients and organise their own succession. By Michael Giraud and Simon Hart
  • Pathways to enlightenmentDr Irina M Francken, Dr Martina Mettgenberg-Lemiere and Nguyen Le Phuong Anh outline the regulatory hurdles facing donors to education in India
  • Pillars of the SocietyRobin McGhee reminds us of STEP’s objectives and values – and expectations for members’ conduct
  • Handle with careHow to guide beneficiaries accustomed to large sums of wealth through changes to trust arrangements. By Clare Usher-Wilson
  • Changes to guardianshipLaura McDowall looks ahead to proposed reforms to the rules of guardianship in Scotland.
  • Faith valueDominic Coyne and Trevor Norman discuss the merits of an alternative form of Shari’a-compliant green bonds
  • Home foundationsThe ADGM’s new foundation legislation is a sign of changing times in the Middle East’s family wealth management industry, writes James Barber-Lomax
  • South specificJaco van Zyl and Yvonne Steyn spell out the detail of possible ramifications resulting from changes to tax exemption on foreign income in South Africa
  • Common-law oasisYann Mrazek and Aline von Düring summarise the key features of DIFC foundations, including their creation and administration
  • A tale of two forumsAndrew Davies examines the tensions that can arise in Australia between administrative tribunals and family courts in incapacity matters
  • Unsettling disputesHow the English civil courts and the Court of Protection can differ in their approach to settlements by, or on behalf of, a protected party. By Kerry Bornman
  • Change in the ChannelUpcoming legislation in Jersey is set to empower the island’s vulnerable population, writes Donna Withers
  • A holistic approachKate Joanna Handel explains the importance of lawyers working collaboratively with healthcare professionals and clients to ensure end-of-life matters are handled efficiently
  • Capacity to actSir Alex Elphinston and Clare Burke examine some of the options available when a trustee loses capacity in England and Wales
  • When blood is not thicker than waterDarryl Browne examines the liability of a wife as her husband’s attorney, her children as knowing third-party recipients, and solicitors as negligent advisors
  • Money & powerGareth Ledsham discusses financial abuse of vulnerable adults and what advisors can do to try to prevent it
  • The right balanceDr Petra Camilleri discusses amendments to Maltese trust law and the effect on trustees of family trusts
  • Cyprus thrillHow tax developments are contributing to the use of Cyprus companies in international structuring. By Petros Rialas
  • Rock steadyHow Gibraltar has responded to booming interest in distributed ledger – or blockchain – technology among family offices. By Emma Lejeune and Joey Garcia
  • Giving as good as they get?Penelope Reed examines the criticism facing charities involved in litigation in the UK
  • Breaking boundariesAlessia Paoletto examines the significance of the first case to test the EU Succession Regulation and the doctrine of vindication
  • Revival kitPaul Saunders dispels myths surrounding the revocation and revival of outdated wills in England and Wales
  • Pole position on PILAlterations to Monaco’s private international law regulations are permitting foreign residents greater certainty in planning for succession. By Christine Pasquier-Ciulla and Peter Walford
  • 950 years youngThe City of London, with its almost millennium-old Great Charter, has a rich history as a property centre, with unique institutional planning and legal features, explains Charles Anderson
  • Blood moneyJosh Lewison asks: would Count Dracula make it through a modern customer due-diligence process?
  • Book Review: Financial Abuse of Older Clients: Law, Practice and PreventionBook Review: Financial Abuse of Older Clients: Law, Practice and Prevention

STEP Journal: March 2018 - Full Issue

  • Foreword - March 2018
  • Good moneyB Corp certification and benefit corporation legislation are emphasising business as a force for good, explain Gina M Pereira and Julie Wynne
  • Leading lightsEntry is now open for the STEP Private Client Awards 2018/19
  • How are we doing?John Read reports on our 2017 Member Satisfaction Survey, and takes a look at STEP’s plans for 2018.
  • Grow with STEPThe routes to STEP membership are changing and becoming standardised
  • Does everyone need a mentor?Jenni Hutchinson explores the role of mentoring in professional development, including insight from STEP’s Employer Partners.
  • The tables have turnedSheena Grattan examines how perpetuities and accumulation differ between Northern Ireland and England and Wales structures.
  • Falling into stepHelen Swire reviews the drive towards greater transparency and tax reform occurring across much of Latin America and the Caribbean.
  • Another string to the bowAnthony Partridge and Fraser Allister examine the Cayman Islands’ new foundation company legislation.
  • Change and adaptationAn overview of how trust drafting in the Caribbean should evolve with worldwide societal changes. By Heather L Thompson.
  • Mi casa o su casa?Pedro Ramírez Mota-Velasco and Montserrat Tapia summarise the Mexican Supreme Court’s recent ruling on compensation in a divorce.
  • Powers toolsWhy Cayman Islands trusts law may hold the answer for trustees grappling with Pugachev. By Carlos de Serpa Pimentel, Sally Peedom and Esmond Brown.
  • Uncertainty over the corpusThere are issues in the legal framework around the disposition of human remains in England and Wales, Gavin Faber explains.
  • Uprooting successionIn the US, medical advances around the disposition of human remains and the posthumous use of genetic material are turning the law of succession on its head. By Joshua S Rubenstein.
  • Lines in the sandMichael Rowlands discusses the law on marriage breakdown in the UAE, and how it affects expatriate children
  • (Un)happy familiesHow practitioners can engage with complex families to respond to, and try to prevent, family disputes. By Jessica Stafford and Oliver Little.
  • Settling the billA bill making its way through parliament could have a big impact on how matrimonial finances are addressed post-divorce, writes Marilyn Bell.
  • The small printPaul Foster Millen and Peter Cotorceanu detail when and why FATCA responsible officers of Model-1 IGA sponsors have IRS certification obligations
  • Time will tellNick Hopkins, Spencer Clarke and Damien Bruneau review the Law Commission’s consultation on the law of wills, and outline the next steps
  • Clauses for thoughtMary Ashley reviews the recent England and Wales High Court judgment in OH v Craven, which considered the STEP Standard Provisions.
  • Will Ilott stem the tide?Practical guidance on mitigating the risk of would-be beneficiaries interfering with a client’s charitable testamentary wishes. By Constance McDonnell.
  • TQR: the latest trusts and estates developments
  • Book Review: The Cross-Border Family Wealth GuideBook Review: The Cross-Border Family Wealth Guide