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TQR: June 2016

  • Game onEuro 2016 gives rise to the reflection that financial centres, just like football teams, are in perpetual competition. With the stakes now so high, can the playing field ever be level?
  • What's done can be undoneA review of In the Matter of the Z Trust, in which the Royal Court of Jersey clarified its powers to ratify actions of invalidly appointed trustees
  • Trouble at the borderWhat are the issues and possible solutions when implementing an estate plan involving assets in both a common- and a civil-law jurisdiction, such as the UK and France?
  • Think bigWhy more states should ratify the Hague Convention on the International Protection of Adults
  • Rigour mortisThe recent Court of Appeal of England and Wales decision in King v Dubrey emphasises the need for strict compliance with the test for making a valid deathbed gift
  • Fight or flight?Should trustees enduring friction and hostility from beneficiaries stay or go?
  • Book review: The Islamic Law of Wills and Inheritance

STEP Journal: May 2016 - Full Issue

  • Foreword - May 2016A good place to start for those wanting to investigate this topic is Marie-Thérèse Yates and Jacopo Crivellaro’s article on page 65, in which the authors discuss recent trends in global mobility and exit taxes.
  • Sherlock Holmes and the case of the Visegrad FourRichard Frimston investigates who is behind the delays to implementation of Rome IV
  • Till divorce do us partSettlors of offshore trusts are viewing divorce among beneficiaries as increasingly likely, notes Sally Edwards. So what are the steps that settlors are taking, and what is the attitude of the onshore courts?
  • You really shouldn’t haveStefano Loconte highlights proposed increases to Italy’s gift tax and inheritance tax.
  • When’s a house a home?Jenny Wilson-Smith highlights a practical difficulty with the UK home test.
  • Joining up the dotsPractitioners should ensure their ageing clients have planning and decision-making documents in place. Kathleen Cunningham explains why.
  • The American wayLucy S Lee and Paula Charpentier outline the US federal income tax reporting requirements for foreign trusts.
  • Atlantic crossingSaul Djanogly highlights recent US litigation regarding fiduciaries’ duty of care in relation to investments.
  • Crossing the 49thIan Pryor and Dean Smith highlight the issues that arise when a Canadian-resident trust has US beneficiaries.
  • American dream
  • Beware expats bearing gifts Gideon Rothschild explains that US donees and heirs face potential tax exposure from expatriates’ covered gifts and bequests under proposed regulations.
  • Does your family office measure up?Lisa Vizia explains why trustees must offer bespoke monitoring and reporting of family-office investment performance.
  • Money grows on treesFernando Valda discusses the rise of sustainable real assets, such as woodland and solar power, as an alternative asset class.
  • Estate-planning safariHarry Joffe offers a guided tour of the recent legislative and budget amendments in South Africa that will affect estate planning.
  • Arabian insightsYann Mrazek provides an overview of succession law in the United Arab Emirates.
  • It’s a jungle out thereIgnorance of the different probate regimes in India can cause significant delays when it comes to administering estates of non-resident Indians, says Ashvini Chopra.
  • Wealth in motionIn February, participants in a Hawksford-sponsored roundtable delved into myriad issues affecting today’s international families, at globally renowned jewellery designer Theo Fennell’s flagship store in London.
  • Turbulence aheadMarie-Thérèse Yates and Jacopo Crivellaro discuss recent trends in global mobility and exit taxes.
  • Redeem yourselfYuri Andrey Mattana Freitas explains the conditions and terms of Brazil’s new voluntary disclosure programme.
  • Don’t spend it all onceAlex Elphinston discusses the trusts available to parents of minor children in England and Wales.
  • A red-letter dayAndrew Lynn highlights an important missive from the Hong Kong Bar Association that practitioners may have missed.
  • Hands offHannah Henley reports that Australian legal personal representatives may be in breach of their fiduciary duties if they apply for superannuation and death benefits to be paid to them personally.
  • TQR: top-quality readingThe latest Trust Quarterly Review (volume 14, issue 1, 2016), published by STEP in association with TACT, is a gold mine of information for the busy practitioner. Here we present a taste of its contents.
  • Drafting Trusts and Will Trusts in Hong Kong This book is a paradox. On the one hand, it is extremely detailed; on the other, it is succinct and boils down many complex topics.