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TQR: March 2017

  • Under the influence?STEP Trust Quarterly Review March 2017. The risks associated with independent legal advice where undue influence and capacity are complicating factors.
  • From pole to poleSTEP Trust Quarterly Review March 2017. From pole to pole.
  • Statement of intentSTEP Trust Quarterly Review March 2017. An examination of the potentially landmark ruling of the Paris Court of Appeal with regard to the treatment of trusts under French law.
  • Property, financial resource or something else?STEP Trust Quarterly Review March 2017. In the context of a relationship that has broken down, trusts can present challenges for family law courts in Australia.
  • A Grand Tour of tax planningSTEP Trust Quarterly Review March 2017. Three scenarios that exemplify the cross-border planning considerations inherent in UK-Italy moves.
  • Across the Finnish lineSTEP Trust Quarterly Review March 2017. The treatment of cross-border trusts in Finland.
  • Under the influence?STEP Trust Quarterly Review March 2017. The risks associated with independent legal advice where undue influence and capacity are complicating factors.
  • Book review: Current Issues in Succession LawSTEP Trust Quarterly Review March 2017. Book review. Current Issues in Succession Law. Edited by Birke Häcker and Charles Mitchell. Reviewed by Edward Buckland.

STEP Journal: March 2017 - Full Issue

  • Foreword - March 2017STEP Journal: March 2017. Foreword. Morven McMillan.
  • Letters of the lawSTEP Journal March 2017. Letters of the law. Emily Deane reminds UK practitioners of their obligations under new client notification regulations, including the requirement to send notification letters.
  • STEP Private Client Awards 2017/18: everything you need to know
  • The die is recastSTEP Journal March 21017. The die is recast. Matthew Taylor explores the UK government’s decision to opt in to the European Commission’s proposed replacement for Brussels IIa.
  • Are vulnerable clients your business?STEP Journal March 2017. Are vulnerable clients your business? How to tailor your offering to vulnerable clients, according to Gill Steel.
  • PCRT: an update for members
  • Her lasting wishesSTEP Journal March 2017. Her lasting wishes. Caroline Bielanska provides a case study demonstrating how lasting powers of attorney apply where an elderly relative loses capacity.
  • The old ones are the best
  • The Rio dealSTEP Journal March 2017. The Rio deal. Yuri Andrey Mattana Freitas highlights the tax implications for Brazilian settlors and beneficiaries of trusts under Brazilian legislation.
  • A matter of crime
  • Flexibility un-limitedSTEP Journal March 2017. Flexibility un-limited. Morven McMillan and Maxine Bodden provide an overview of the limited liability company, recently introduced in the Cayman Islands.
  • Moments in the sun
  • Changing of the guardSTEP Journal March 2017. Changing of the guard. Alex Elphinston and Clare Burke explain how to remove a mentally incapable trustee.
  • Ends and meansSTEP Journal March 2017. Ends and means. Julia Abrey reports on a STEP Mental Capacity Global Special Interest Group Spotlight Session exploring the implications of end-of-life issues.
  • Appoint of lawSTEP Journal March 2017. Appoint of law. Grahame Young discusses the issues arising in Australia when an appointor or guardian becomes incapable of fulfilling their office.
  • Divorce and incapacitySTEP Journal March 2017. Divorce and incapacity. In cases of divorce and separation among adults with incapacity in England and Wales, Lucy Hitchen advises to plan in advance.
  • Life decisions
  • Fertile grounds for disputeSTEP Journal March 2017. Fertile grounds for dispute. Ray Davern and Alex Way look at accommodating new kinds of family relationships in trust structures.
  • When art pops in value…STEP Journal March 2017. When art pops in value... Diana Wierbicki, N Todd Angkatavanich and Sarah Pickering provide US estate planning strategies for artwork anticipated to appreciate in value.
  • Tea, maple syrup and taxes
  • TQR: The power of informationSTEP Journal: March 2017. TQR: Something old, something new. Below is a sampler of the latest Trust Quarterly Review (volume 14, issue 4, 2016), published by STEP in association with TACT. Read more and access the archive at www.step.org/tqr, or download the PDF at bit.ly/2jwmecp
  • Book Review: Bermuda Commercial Law