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STEP Journal: August/September 2017 - Full Issue

  • Foreword - August 2017STEP Journal August/September 2017. Full issue. Foreword.
  • Breakfast means breakfastSTEP Journal August/September 2017. Full issue. Breakfast means breakfast. But, asks Richard Frimston, will it be full English, continental or dog’s?
  • Do protectors need protection?STEP Journal August/September 2017. Full issue. Do protectors need protection? As reporting obligations develop, many protectors in trusts may need to reassess their role, write Sally Edwards and James Campbell
  • People powerSTEP Journal August/September 2017. Full issue. People power. Michael Giraud and Steve Gully offer recruitment advice for attracting staff with the experience necessary for specialist trust work
  • Causes for concernSTEP Journal August/September 2017. Full issue. Causes for concern. Alison Talbot presents the results of research into the working relationship of probate practitioners and charity legacy officers
  • Values addedSTEP Journal August/September 2017. Full issue. Values added. Robin McGhee discusses the importance of ethics, integrity and competence in practice.
  • An exception to the ruleSTEP Journal August/September 2017. Full issue. An exception to the rule. Jonathan Cooke explains the UK Accrued Income Scheme, whereby capital is taxed as income.
  • Tragedy avoided in OpheliaSTEP Journal August/September 2017. Full issue. Tragedy avoided in Ophelia. Hector Robinson and Christopher Levers consider whether or not a trustee’s power to accept the exercise of a settlor’s power of amendment can survive the death of the settlor, in light of a recent Cayman Islands decision.
  • Accounting for changeSTEP Journal August/September 2017. Full issue. Accounting for change. Rosa Restrepo explains recent legislative changes in Panama.
  • Show us who’s BOSSSTEP Journal August/September 2017. Full issue. Show us who’s BOSS. Will Burnell introduces the BVI's new beneficial ownership regime, including the BOSS system.
  • Leading from the frontSTEP Journal August/September 2017. Full issue. Leading from the front. It is not often that one hears about senior practitioners unjamming printers, but that typifies the hands-on approach that Alan Milgate has brought to his chairmanship of STEP Cayman Islands. We caught up with him during his recent visit to London to discuss his practice, current trends, and – naturally – STEP…
  • The da Vinci CodeSTEP Journal August/September 2017. Full issue. The da Vinci Code. Martina Moscardi explains the Italian law on art and other cultural goods, and potential changes regarding sale and transfer abroad.
  • Art for art’s sakeSTEP Journal August/September 2017. Full issue. Art for art’s sake. Greta Allman explores how the art of trust administration meets the needs of clients investing in, or collecting, illiquid creative assets.
  • A whole new ball gameSTEP Journal August/September 2017. Full issue. A whole new ball game. New York’s updated law could mean that all art owned by holding companies that enters the state is taxed, as Jason Kleinman explains.
  • The state and the artSTEP Journal August/September 2017. Full issue. The state and the art. Manlio Frigo sets out the law applicable to the generational transfer of art in Italy, including the new benefit company scheme.
  • Cross purposesSTEP Journal August/September 2017. Full issue. Cross purposes. Andrew McCallum introduces the International Red Cross and Red Crescent Movement, and provides guidance on ensuring the intended constituent part benefits from trust distributions or philanthropic donations.
  • Legacy issuesSTEP Journal August/September 2017. Full issue. Legacy issues. Lee Chiwi examines the problems that can accompany the intestate succession of real estate in Singapore.
  • Discretion: the better part of valourSTEP Journal August/September 2017. Full issue. Discretion: the better part of valour. Stephen Haggett reminds practitioners of the continued importance of using flexible will trusts in estate planning
  • Peak dementia, peak litigation?STEP Journal August/September 2017. Full issue. Peak dementia, peak litigation? Michael Mylonas QC looks at how UK practitioners should respond to the rise in challenges to testamentary disposition
  • Exchanging timesSTEP Journal August/September 2017. Full issue. Exchanging times. Inbal Faibish Wassmer and Ruth Bloch-Riemer examine Switzerland’s implementation of exchange of information legislation, using Israel as an example.
  • The present situationSTEP Journal August/September 2017. Full issue. The present situation. Hal J Webb and Sarah B Jacobson provide a roadmap to federal gift tax for foreign parents gifting money to children in the US.
  • Land down underSTEP Journal August/September 2017. Full issue. Land down under. Sean Cortis and Anthony Ryan offer insight into succession planning issues faced by farming families in Australia
  • For richer, for poorerSTEP Journal August/September 2017. Full issue. For richer, for poorer. Mary Waring explains the utility of early collaboration between family lawyers and financial planners when it comes to divorce in the UK.
  • Book review: A Practitioner’s Guide to Wills, fourth editionSTEP Journal August/September 2017. Full issue. Book review: A Practitioner’s Guide to Wills, fourth edition. By Lesley King, Keith Biggs and Peter Gausden. Reviewed by Kirstin Cook.

TQR: September 2017

  • International exposureTQR September 2017. Foreword.
  • Above and beyondSTEP TQR September 2017. Above and beyond. An analysis of changes to the New Zealand foreign trust regime following the publication of the Panama Papers
  • The powers that beSTEP TQR September 2017. The powers that be. A comparison of the protection against the threat of financial abuse given by LPA attorneys and Court of Protection deputies.
  • Public affairsTQR September 2017. Public affairs. Exploring the conditions under which courts in Canada will intervene to void testamentary conditions on public policy grounds.
  • Signs of convergenceSTEP TQR September 2017. Signs of convergence. Over time, there may be moves to expand Common Reporting Standard disclosure to align it with more extensive trust register requirements.
  • Book Review: International Trust Laws, second editionSTEP TQR September 2017. Book review: International Trust Laws, second edition.