Article Search

Back Issue Archive


STEP Journal: April 2017 - Full Issue

  • Web exclusive: Probate feesEmily Deane on the new probate fee regime that has been implemented by the UK Ministry of Justice
  • Foreword - April 2017STEP Journal:April 2017. Foreword. Morven McMillan. Chris Erwood TEP.
  • The path of less resistanceSTEP Journal April 2017. The path of less resistance. Richard Frimston discusses legislation that simplifies the process for having public documents accepted, but which does not provide for recognition of their content.
  • The saga continuesSTEP Journal April 2017. The saga continues. Adea Meidani discusses the latest challenge by the French Constitutional Court regarding trust legislation.
  • Trustee billing: revolution or evolution?STEP Journal: April 2017. Trustee billing: revolution or evolution? Paul Douglas and Michael Guirad assess how practitioners' billing practices have changed.
  • Certainty prevailsSTEP Journal April 2017. Certainty prevails. Peter Hodson analyses the requirements for ‘certainty’, the consequences of ‘sham’ if there is not certainty of intention in a trust, and the impact of reserved powers legislation
  • All presents accounted for?STEP Journal. All presents accounted for? Jenny Wilson-Smith highlights the risk of tax liability that a gift of funds can create.
  • One crown, two lawsSTEP Journal April 2017. One crown, two laws. Julie Melia highlights the differences between UK and Jersey probate procedures, and what happens when the Jersey process is not followed.
  • Paper trailSTEP Journal April 2017. Paper trail. The feedback to Jersey’s consultation paper on Trusts Law amendments has been published. Keith Dixon comments on the possibilities that lie ahead
  • Defining momentsSTEP Journal April 2017. Defining moments. Naomi Rive discusses the regulatory and policy challenges facing trustees in Jersey and beyond
  • Crown rules
  • Troubled watersSTEP Journal April 2017. Troubled waters. Various problems can beset trusts, including the potential for insolvency, as Ben Rhodes explains
  • To protect and to serveSTEP Journal April 2017. To protect and to serve. Alasdair Davidson and Rupert Morris discuss the role of protectors in Guernsey trusts
  • Hip to B Corp
  • When one becomes two
  • Family fortunes
  • Steps to successionSTEP Journal April 2017. Steps to succession. Sergio Galvis and Melissa Sawyer examine important corporate governance and succession planning techniques for Latin American family business owners.
  • Promoting the promoterSTEP Journal April 2017. Promoting the promoter. Despite being entrenched in a web of regulations and prejudice, Indian ‘promoters’ continue to thrive. Rishabh Shroff and Tanmay Patnaik explain why.
  • Year in, year out: a case study
  • Testing times, part 2STEP Journal April 2017. Testing times, part 2. In a follow-up to his article in the October 2016 edition of the STEP Journal, Quintin Rayer discusses the pros and cons of different types of portfolio stress test.
  • April showersSTEP Journal April 2017. April showers. Mark Biddlecombe looks at UK changes related to non-domiciled individuals, and some of the possibilities and issues these changes pose.
  • Tax gets personalSTEP Journal April 2017. Tax gets personal. Jeremy Pearson explores the planning opportunities and drawbacks of personal injury trusts and investments bonds.
  • Will survivorship clauses survive?STEP Journal April 2017. Will survivorship clauses survive? John FitzGerald warns of the potential pitfalls of automatically inserting survivorship clauses when will drafting in the UK.
  • In good faithSTEP Journal April 2017. In good faith. Martyn Crespel provides an introduction to structuring Shari’a-compliant trusts.
  • Book Review: Lexicon of Trust & Foundation PracticeSTEP Journal April 2017. Book Review: Lexicon of Trust & Foundation Practice. Reviewed by Francesco A Schurr TEP.

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.