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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

STEP Journal: February 2017 - Full Issue

  • Foreword - February 2017STEP Journal February 2017. Forword. Simon Rylatt.
  • Winds of changeSTEP Journal February 2017. Winds of change. Worldwide Chair Patricia Wass looks ahead to the next 12 months – and beyond.
  • In the public eyeSTEP Journal February 2017. In the public eye. Emily Deane provides an update on STEP’s public policy activity.
  • Coq au vin or chicken supreme?STEP Journal February 2017. Coq au vin or chicken supreme? The rights of man and the EU’s Fourth Anti-Money Laundering Directive are cooking up a political storm, writes Richard Frimston.
  • Freedom to RomeSTEP Journal February 2017. Freedom to Rome. Nicola Saccardo explains the new tax regime designed to encourage high-net-worth individuals to transfer their tax residence to Italy.
  • For whose eyes only?STEP Journal February 2017. For whose eyes only? Jonathan Cooke highlights why trust and estate accounts should be prepared and who should approve them.
  • One size fits all?STEP Journal February 2017. One size fits all? A consistent approach is beneficial for charities making ethical judgments over corporate partnerships, explains Julie Hutchison.
  • Devil in the details in TasmaniaSTEP Journal February 2017. Devil in the details in Tasmania. The High Court of Australia’s decision in Badenach v Calvert has implications for practitioners’ duty of care to clients, explains Christina Flourentzou.
  • Pearls from the OrientSTEP Journal February 2017. Pearls from the Orient. The liability of a foreign executor to UK inheritance tax and the burden of tax was the subject of review in a recent Hong Kong case, explains Robin Paul.
  • All the charity in ChinaSTEP Journal February 2017. All the charity in China. Hao Wang provides an overview of the latest developments under the Charity Law of the People’s Republic of China.
  • Wealth of opportunitySTEP Journal February 2017. Wealth of opportunity. A recent Jersey Finance white paper explores Chinese attitudes to wealth management and overseas structures. Geoff Cook examines the findings.
  • The lion’s shareSTEP Journal February 2017. The lion’s share. André Reboh highlights the benefits of establishing a Singapore holding company.
  • Trusting is believingSTEP Journal February 2017. Trusting is believing. Iain Johns explains the growing appeal of managed trust companies in China.
  • A cross to bearSTEP Journal February 2017. A cross to bear. Cross-border giving is being hindered by legislative restraints, writes Jonathan Brinsden.
  • A game of riskSTEP Journal February 2017. A game of risk. Good governance is integral for trustees of charities and fiduciaries looking to mitigate risk, advises Jacqui Lazare.
  • The dos and don’ts of DAFsSTEP Journal February 2017. The dos and don’ts of DAFs. Donor-advised funds are a cost-effective, convenient and flexible estate planning tool, explains John Canady.
  • The GREat beyondSTEP Journal February 2017. The GREat beyond. Maria Elena Hoffstein highlights the latest income tax changes regarding estate gifts in Canada and explains why it is important to plan philanthropy in advance.
  • You win some, you choose someSTEP Journal February 2017. You win some, you choose some. How the choice-of-law election under Brussels IV can impact US and UK testators.
  • Once the trust has settled...STEP Journal February 2017. Once the trust has settled... A guide for trustees on updated UK non-domiciled tax rules, by Nicole Booth.
  • The BEPS effectSTEP Journal February 2017. The BEPS effect. What you need to know about base erosion and profit shifting, according to Michael Cadesky.
  • A second chanceSTEP Journal February 2017. A second chance. Luigi Belluzzo and Alessandro Umberto Belluzzo discuss how the new Italian voluntary disclosure programme may also affect former Italian taxpayers who have changed their tax residence since 2010.
  • Weighing the benefitsSTEP Journal February 2017. Weighing the benefits. David Wedgwood looks at Ilott v Mitson and how legacies may impact benefits in England and Wales.
  • Differing expectationsSTEP Journal February 2017. Differing expectations. It is important to be aware of retiring trustees’ indemnity requirements when domesticating a foreign trust, writes Michael Betley.
  • Early-warning systemsSTEP Journal February 2017. Early-warning systems. Issues causing disputes in family businesses may need to be proactively addressed early on to avoid later crises, explain Richard Norridge, Mark Geday and Neil Blake.
  • Book Review: The Destructive Power of Family WealthSTEP Journal February 2017. Book Review: The Destructive Power of Family Wealth. By Philip Marcovici TEP. Reviewed by Michael Olesnicky TEP