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STEP Journal: May 2017 - Full Issue

  • Foreword - May 2017STEP Journal: May 2017. Foreword Maureen Berry TEP.
  • Professional karma
  • The ONLUS regime and non-resident trustsSTEP Journal May 2017. Nicola Saccardo TEP. The ONLUS regime and non-resident trusts.
  • What can you bring to the boardroom table?STEP Journal May 2017. Julie Hutchison. What can you bring to the boardroom table?
  • A little more conversationSTEP Journal: May 2017. A little more conversation. Clare Usher-Wilson.
  • The best-laid plans...STEP Journal May 2017. Grace Chow TEP. The best-laid plans...
  • Finding true northSTEP Journal May 2017. Sandra L Enticknap QC TEP and Wendi P Crowe TEP. Finding true north.
  • Plan of actionSTEP Journal May 2017. Mark Strong TEP and Jennifer Einziger TEP. Plan of action.
  • Trump yet to play his cardsSTEP Journal May 2017. Bruce Zagaris.Trump yet to play his cards.
  • Resident of the United States?STEP Journal May 2017. Resident of the United States? Jonathan Mintz explains why advance tax planning is critical for non-US persons investing in the US
  • Plus ça change?STEP Journal May 2017. Plus ça change? Kevin Wark explores recent developments affecting life insurance policies and estate planning in Canada
  • Balancing actSTEP Journal May 2017. Balancing act. Antonia Felix and Peter Steen compare the viewpoints of a family lawyer and a trust lawyer on the variation of nuptial settlements in England and Wales
  • Private matters in the public eyeSTEP Journal May 2017. Private matters in the public eye. Suzanne Kingston and Jemma Thomas review a recent application to block media reporting of a divorce case in England and Wales
  • Accounting for divorceSTEP Journal May 2017. Accounting for divorce. David Foster discusses the UK and US tax implications of divorce between spouses in a wealthy, internationally mobile family
  • The gene is out of the bottleSTEP Journal May 2017. The gene is out of the bottle. Practitioners must understand how the laws of succession interact with advances in reproductive medicine, write Simon Weil, Jean-Marc Tirard and Joshua S Rubenstein
  • Dubai’s the limitSTEP Journal May 2017. Dubai’s the limit. Adriana Rocchi discusses the proposed amendments to DIFC Law No 11 of 2005 and their likely effect
  • Cape crusade on IHTSTEP Journal May 2017. Cape crusade on IHT. Jaco van Zyl and Nick Beresford explain how draft legislation in the Finance Bill 2017 may expose South African resident individuals to UK inheritance tax
  • Continental shiftSTEP Journal May 2017. Continental shift. Stephen Whale assesses African clients’ preparedness for the Common Reporting Standard
  • Island of plentySTEP Journal May 2017.Island of plenty. Muhammad Aadil Koomar highlights how a Mauritius trust can be used for investments in Africa
  • Still a hot prospectSTEP Journal May 2017. Still a hot prospect. Michael Powell asks whether the benefits of trusts and trustees have been eroded for the Indian community
  • What’s in a name?STEP Journal May 2017. What’s in a name? Maria Grishina warns of the Russian inheritance law issues that may arise when using structures with nominee shareholders
  • PET peevesSTEP Journal May 2017. PET peeves. Ray Magill explores UK legislation that creates the possibility of multiple potentially exempt transfers affecting one property
  • Lasting powersSTEP Journal May 2017. Lasting powers. Alex Elphinston asks when a deputy’s duty to their client ends
  • Avoiding the certainties of death and taxesSTEP Journal May 2017. Avoiding the certainties of death and taxes. Matthew Morrison explores rectification in the UK in the context of unintended UK tax consequences
  • TQR: from pole to pole
  • Book Review: Build Your Family Bank: a Winning Vision for Multigenerational WealthBuild Your Family Bank: a Winning Vision for Multigenerational Wealth, By Emily Griffiths-Hamilton, Reviewed by Geoffrey Todd TEP

STEP Journal: April 2017 - Full Issue

  • Web exclusive: Probate feesEmily Deane on the new probate fee regime that has been implemented by the UK Ministry of Justice
  • Foreword - April 2017STEP Journal:April 2017. Foreword. Morven McMillan. Chris Erwood TEP.
  • The path of less resistanceSTEP Journal April 2017. The path of less resistance. Richard Frimston discusses legislation that simplifies the process for having public documents accepted, but which does not provide for recognition of their content.
  • The saga continuesSTEP Journal April 2017. The saga continues. Adea Meidani discusses the latest challenge by the French Constitutional Court regarding trust legislation.
  • Trustee billing: revolution or evolution?STEP Journal: April 2017. Trustee billing: revolution or evolution? Paul Douglas and Michael Guirad assess how practitioners' billing practices have changed.
  • Certainty prevailsSTEP Journal April 2017. Certainty prevails. Peter Hodson analyses the requirements for ‘certainty’, the consequences of ‘sham’ if there is not certainty of intention in a trust, and the impact of reserved powers legislation
  • All presents accounted for?STEP Journal. All presents accounted for? Jenny Wilson-Smith highlights the risk of tax liability that a gift of funds can create.
  • One crown, two lawsSTEP Journal April 2017. One crown, two laws. Julie Melia highlights the differences between UK and Jersey probate procedures, and what happens when the Jersey process is not followed.
  • Paper trailSTEP Journal April 2017. Paper trail. The feedback to Jersey’s consultation paper on Trusts Law amendments has been published. Keith Dixon comments on the possibilities that lie ahead
  • Defining momentsSTEP Journal April 2017. Defining moments. Naomi Rive discusses the regulatory and policy challenges facing trustees in Jersey and beyond
  • Crown rules
  • Troubled watersSTEP Journal April 2017. Troubled waters. Various problems can beset trusts, including the potential for insolvency, as Ben Rhodes explains
  • To protect and to serveSTEP Journal April 2017. To protect and to serve. Alasdair Davidson and Rupert Morris discuss the role of protectors in Guernsey trusts
  • Hip to B Corp
  • When one becomes two
  • Family fortunes
  • Steps to successionSTEP Journal April 2017. Steps to succession. Sergio Galvis and Melissa Sawyer examine important corporate governance and succession planning techniques for Latin American family business owners.
  • Promoting the promoterSTEP Journal April 2017. Promoting the promoter. Despite being entrenched in a web of regulations and prejudice, Indian ‘promoters’ continue to thrive. Rishabh Shroff and Tanmay Patnaik explain why.
  • Year in, year out: a case study
  • Testing times, part 2STEP Journal April 2017. Testing times, part 2. In a follow-up to his article in the October 2016 edition of the STEP Journal, Quintin Rayer discusses the pros and cons of different types of portfolio stress test.
  • April showersSTEP Journal April 2017. April showers. Mark Biddlecombe looks at UK changes related to non-domiciled individuals, and some of the possibilities and issues these changes pose.
  • Tax gets personalSTEP Journal April 2017. Tax gets personal. Jeremy Pearson explores the planning opportunities and drawbacks of personal injury trusts and investments bonds.
  • Will survivorship clauses survive?STEP Journal April 2017. Will survivorship clauses survive? John FitzGerald warns of the potential pitfalls of automatically inserting survivorship clauses when will drafting in the UK.
  • In good faithSTEP Journal April 2017. In good faith. Martyn Crespel provides an introduction to structuring Shari’a-compliant trusts.
  • Book Review: Lexicon of Trust & Foundation PracticeSTEP Journal April 2017. Book Review: Lexicon of Trust & Foundation Practice. Reviewed by Francesco A Schurr TEP.