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TQR: December 2019

  • All over the placeThis edition of the Trust Quarterly Review explores cross-border philanthropy in Europe; New Zealand’s trust law reforms; pour-over trusts in British Columbia; challenges for the introduction of a Swiss trust law; and the legal limits of undue influence in England and Wales
  • Under the influenceA discussion of two England and Wales cases and the relationship necessary to raise a presumption of undue influence
  • A clause in contextClarity on the use and validity of pour-over wills in estate planning following the recent Quinn Estate decision in British Columbia
  • Old wine in a new barrelAn overview of the New Zealand Trusts Act 2019 and how it will impact foreign and domestic trusts
  • Mountain to climbPotential challenges in the implementation of a Swiss trust law
  • Cross purposesLegal frictions in European cross-border philanthropy
  • Book Review: International Taxation of Trust Income: Principles, Planning and DesignInternational Taxation of Trust Income: Principles, Planning and Design

STEP Journal: November 2019 – Full Issue

  • Foreword - November 2019I think the overpowering purpose of the STEP Journal is to give us additional education so we, as practitioners, can plan and prepare. The latest issue of the Journal confirms this belief. Even when my day job gives me a variety of interesting issues to sort out, I have often gone back to the Journal to give me an overview of a particular issue; this edition should not be any different
  • A workplace reimaginedMargot de Groot asks whether the flexible workplace is really delivering for businesses
  • Freedom to giveDaniel Frajman explores the new rules concerning the political and public-policy activity of charities in Canada
  • RNRB: a new thresholdAnne Hills explains the application of the residence nil-rate band in England and Wales
  • We want you!Applications for vacancies on STEP’s committees of the Board opened on 28 October. Zoe Willenbrock encourages Full STEP members to apply
  • Awarding excellenceAnother year, another dazzling evening at the annual STEP Private Client Awards. Now in its 14th year, the annual Awards ceremony was held at the Park Plaza Westminster Bridge Hotel in London and acknowledged the best of the best in the industry
  • All to play forAs both the US and Canada prepare for elections, Helen Swire asks what significant change is on the agenda for practitioners
  • Point of departureShlomi Steve Levy and Sergei Titorenko highlight tax-planning issues for Americans departing Canada to return to the US
  • The 15-year itchPatrick Harney and Laura Neal examine the interaction of losing deemed-domicile status and the US-UK Estate Tax Treaty
  • Right of survivorshipStephen Sweeney reviews the impact of the Marley case on the loss of the right of survivorship in Ontario
  • Dreading UNI? Try defaultShelly Meerovitch and John F McLaughlin discuss the default method alternative for taxing FNGT distributions in the US
  • What’s in a word?Josh Lewison considers how a US inheritance dispute centred on the definition of ‘grandchild’ might have played out in England and Wales
  • Home away from homeDiane Le Grand de Belleroche on determining the ‘habitual residence’ in two succession cases between France and the US
  • Home securityTasos Coucounis explains the safeguards that exist when investing in immovable property in Cyprus
  • All roads lead to RomeAs private equity experiences rapid growth as an asset class, investors and trustees need to be prepared, writes Charlotte Thorne
  • Family valuesMark Fleming on how advisors can better protect family co-investment vehicles
  • Policy peace of mindJames Hoare looks at some of the key points to consider when drafting an investment policy statement
  • A target for carbon-neutralityDr Quintin Rayer and Dr Pete Walton discuss the Net-Zero Carbon 10 target and the growing importance of investing in a low-carbon future
  • Full disclosureJames Price and Luca del Panta use a recent case in England and Wales to illustrate the importance of full and frank disclosure for ex parte applications
  • TQR: the latest trusts and estates developmentsTQR: the latest trusts and estates developments
  • Cowan v Foreman: Stand still or move forward?Roman Kubiak considers whether stand-still agreements still have a place in modern estate litigation, following the recent decision in Cowan
  • Budget burdenRishabh Shroff provides an update on India’s budget and new beneficial ownership rules
  • First in time takes priority in lienEmma Jordan and Kate Silbermann on the Jersey Court of Appeal decision that provides clarity on the nature of insolvent trusts
  • Book review: Your Digital Undertaker:Exploring death in the digital age in Canada