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STEP Journal: June 2017 - Full Issue

  • Foreword - June 2017STEP Journal. Foreword - June 2017.
  • Death at the EU’s doorSTEP Journal June 2017. Death at the EU’s door. Addressing presumption of death issues may be a first step for the EU in tackling civil-status matters, writes Richard Frimston
  • Don’t forget the nuts and boltsSTEP Journal June 2017. Don’t forget the nuts and bolts. Paul Hunter explains why the basics are integral to a family office’s success
  • Best interests or conflict of interest? STEP Journal June 2017. Best interests or conflict of interest? Margaret O’Sullivan discusses the need for regulation to establish a ‘best interests’ standard for clients
  • Key features of Swiss foundationsSTEP Journal June 2017. Key features of Swiss foundations. Julie Wynne explains the legal framework for grant-making foundations in Switzerland
  • Are you au fait with property tax?STEP Journal June 2017. Are you au fait with property tax? Alejandro Verdu De Haro explores the potpourri of tax and legal considerations when buying, owning and selling French property
  • Spanish steps to residenceSTEP Journal June 2017. Spanish steps to residence. Pedro Amat and José Luis Gaudier provide details of Spain’s tax residence regime
  • A turn for the wurstSTEP Journal May 2017. A turn for the wurst. Jan-Hendrik Frank outlines the new German regulation on personal tax-free allowances with limited tax liability, and assesses when to make use of the current law
  • CliffhangerSTEP Journal June 2017. Cliffhanger. Christoph Niederer and Nadia Tarolli discuss the recent Swiss corporate tax reform and its legal consequences
  • Standard-bearersSTEP Journal June 2017. Standard-bearers. Jean-Luc Bochatay and Fabianne de Vos Burchart warn that there are risks to both under- and over-compliance with the Common Reporting Standard for Swiss institutions
  • La dolce visaAndrea Tavecchio and Riccardo Barone explain the new Italian visa for investors and the special tax regime for new residents
  • Favourite thingsAlthough Austria does not offer a general relocation incentive, there are beneficial tax regimes applicable to certain individuals, explain Niklas Schmidt and Cynthia Pfister
  • A home from homeRuth Annus and Turgay Kuleli highlight the advantages of the Estonian e-residency programme
  • Cream of the cropWe are pleased to announce the highest-scoring students from the 1 July 2016 to 31 December 2016 sittings across all STEP exams globally
  • Bright young thingClaire Weeks, crowned Young Practitioner of the Year at the STEP Private Client Awards 2016/17, and Senior Associate at Maurice Turnor Gardner, talks to Beatriz Brockhurst about her career highlights
  • The workings of artAmanda Harcourt explains the importance of copyright law for practitioners dealing with creative rights in an estate
  • What makes a learning organisation?Jenni Hutchinson, Gemma Copestick and Laura Keith provide insight on why it is so important for employers to support their employees
  • Your will be doneJames Aspden reviews the UK Supreme Court’s ruling in Ilott and considers what it means for testamentary freedom
  • STAR-crossed trusteesJo-Anne Stephens discusses the enforceability of foreign divorce proceedings on offshore trusts in light of the Cayman Islands decision of In the Matter of the A Trust
  • Cayman confidentialBernadette Carey explains the Cayman Islands’ new legislation on the disclosure of confidential information
  • Peace of mindDonna Withers explores Jersey’s new mental capacity law
  • Green light for new actMichael Graham discusses the recent Mental Capacity Act (Northern Ireland) 2016
  • New horizonsSTEP Journal June 2017. Todd D Mayo introduces the New Hampshire Foundation Act
  • Book Review: Contentious Probate Handbook: Practice and PrecedentsSTEP Journal June 2017. Contentious Probate Handbook: Practice and Precedents, By Carl Islam TEP, Reviewed by Richard Dew TEP

TQR: June 2017

  • A cog in the machine
  • All around the houses
  • Election feverSTEP TQR. June 2017. Election Fever.
  • Secrets and isles Examining the changes to the Cayman Islands’ confidentiality laws - Concerted efforts are being made both onshore and offshore to implement stringent legislation to combat money laundering and the financing of terrorism. Unfortunately, this can confuse and worry professionals caught in the crossfire, including trustees, who find that identifying exactly what is expected of them in terms of information disclosure is, to say the least, a troublesome task.
  • Cease or assistSTEP TQR. June 2017. Cease or assist.
  • Red linesSTEP TQR June 2017. Red lines. A review of the UK Court of Appeal’s decision in Dawson-Damer and the implications for disclosure under trust law.
  • Book Review: Arbitration of Trust Disputes: Issues in National and International LawSTEP TQR June 2017. Book review: Arbitration of Trust Disputes: Issues in National and International Law.