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TQR: March 2018


STEP Journal: February 2018 - Full Issue

  • Foreword - February 2018Welcome all to the first issue of the STEP Journal in 2018.
  • The joys of springThe move to one major fiscal event per year in the UK should result in greater clarity, writes Simon Hodges
  • Roaring trade?As Britain’s post-EU future hangs in the balance, Richard Frimston wonders whether the British lion will have anything to roar about
  • Generation gamesIt is important to maintain flexibility to help mitigate family disputes, says Sally Edwards
  • Navigating transfersMichael Giraud and Steve Gully explore the problems that can arise in the transfer of trusteeships
  • Stepping backAfter playing an extremely active role in STEP for 23 years, from committee member to Chief Executive, David Barnes TEP is winding down his Society responsibilities. He met with us to discuss his time at STEP and his views on the future of the organisation
  • To protect and to preserveAlan Taylor considers the importance of incorporating appropriate asset protection in wealth and succession planning
  • Untying the knotMarcus Dearle examines the treatment of trusts in the context of divorce in Hong Kong
  • Commonwealth of opportunityHenry Brandts-Giesen and Sarah Kelly outline the rules on foreign investment and permanent residency in New Zealand
  • Up in the heirMany in Malaysia do not have an adequate estate or succession plan. Here, Azhar Iskandar Hew provides practical tips for advising such clients
  • The feel-good revolutionWhy environmental, social and governance investing is coming of age. By Dr Ruzhen Li
  • The price of charity in ChinaNew charity regulations in China are a game changer for foreign NGOs and charities, writes Oliver Tang.
  • Identity and legacyA Family’s values and social capital can define its core purpose, educate the next generation and lead to greater prosperity, writes Rupert Phelps
  • The cross-border minefieldDonor-funded work is being jeopardised globally, but giving is still possible, writes Ted Hart.
  • Happy returnsClients’ expectations for their investments are changing, and advisors must grasp the resulting opportunities, says Juliet Valdinger
  • A maze with little guidanceJacopo Crivellaro and David Gershel discuss tax and non-tax considerations for high-net-worth individuals’ philanthropic activities
  • EU confidentialSignificant changes to data-protection rules are affecting structures that aim to restrict information to beneficiaries and others. Chris Moorcroft, Jo Sanders and Caroline Rao look at the implications
  • The fiduciary roleIn August 2017, the hard drive of late author Sir Terry Pratchett was crushed by a steamroller in accordance with his wishes. Louise Lewis examines the UK legal issues surrounding this unusual request
  • Death, divorce and the family businessHow the Succession (Scotland) Act 2016 changes the provisions for divorced spouses in relation to business succession. By Peter Murrin
  • Generational shiftIn November 2017, 12 experts in the wealth management industry met at The Fullerton Hotel, Singapore, for a STEP Journal roundtable, sponsored by First Names Group, on current trends for high-net-worth entrepreneurs and entrepreneurial families in Asia.
  • A blueprint for tax efficiencyShelly Meerovitch and John F McLaughlin explain how purchasing private placement life insurance within US trusts can improve tax efficiency.
  • Dynastic dynamismRichard Niedermayer addresses the tax and non-tax considerations for dynastic trusts established under the law of Nova Scotia, Canada
  • Haus and homeKlaus Pfeiffer introduces the tax and legal implications of buying and selling real estate in Austria.
  • Book Review: Litigating Trust Disputes in Jersey: Law, Procedure & RemediesBook Review: Litigating Trust Disputes in Jersey: Law, Procedure & Remedies