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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.

STEP Journal: July 2017 - Full Issue

  • Foreword - July 2017STEP Journal. Foreword - July 2017.
  • The reserved powers trust: rose or thorn?Peter Hodson reviews the peaks and pitfalls of reserved powers trusts
  • ANBI or not ANBI?Ineke A Koele explores the use of Dutch foundations, including the ANBI regime
  • Sharing and caringClare Usher-Wilson underlines the importance of workplace knowledge-building and taking personal responsibility
  • In with the newLaura McDowall discusses the Succession (Scotland) Act 2016, its impact on divorce and the commissary procedure in handling estates
  • Social net worthOliver Tang and Irina Francken explain how the impact-investing movement in Asia has developed
  • Test of timeRichard Norridge and Joanna Caen review a recent Hong Kong trust case
  • Family mattersLee Woon Shiu provides a perspective on navigating the wealth-transfer process for Asia Pacific high-net-worth families
  • The line of dutyHannah Henley looks at Australian solicitors’ duties to clients and beneficiaries when preparing wills and estate plans
  • Foreign conceptsNick Beresford explores the latest reforms to New Zealand’s foreign trust regime
  • A place in the sunAlejandro Verdu de Haro provides a run-down of property taxes in Spain
  • Safe as housesThere is another way of assessing real estate investment for private clients, writes Charlotte Thorne
  • Is your house in orderJulie Butler reviews two recent UK tax tribunal cases on property transactions being considered trade or capital
  • Crown estateAndrew Carey pinpoints what you need to know about purchasing property in Guernsey
  • Structures you can trustFraser Allister and Oliver Goodwin consider why, despite challenges, interest in trusts remains high
  • In the firing lineClaire Roake and Virginia Hickley outline how trustees can defend claims, and offer tips on preventing them
  • In sickness and in wealthCaroline Holley and Rose Spencer-Longhurst discuss the treatment of trusts in divorce proceedings in England and Wales
  • The going rateMark Stewart introduces the UK residence nil-rate band
  • Succession storyThe value of good succession planning was the topic occupying leading minds from law and finance at a recent STEP Journal roundtable, hosted by RBC Wealth Management
  • Pick your battlesChristopher Louth advises on minimising the risk of disputes in family offices, and effectively dealing with them should they arise
  • Book review: Lasting Powers of Attorney: A Practical Guide, 3rd editionLasting Powers of Attorney: A Practical Guide, 3rd edition, By Craig Ward, Reviewed by Kerry Bornman TEP