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STEP Journal: March 2016 - Full Issue

  • Foreword - March 2016In this edition, there are over 20 articles, delivering short, sharp bursts of professional development: see Richard Frimston’s excellent article on the slow and painful progress of the EU Succession Regulation
  • The EU Succession Regulation and the Norwegian Blues: where have we got to?Richard Frimston considers how practitioners are faring with the EU Succession Regulation, half a year after it took effect.
  • Swiss movementCan the Swiss private banking sector survive the major regulatory changes it currently faces? Dr Ariel Sergio Goekmen says it can, if it returns to its core values. .
  • What’s your master plan?Continuing professional development is a regulatory requirement for practitioners in most jurisdictions. Gill Steel shares her tips for those seeking to reinvigorate their training plan.
  • Pass the pensionJulie Hutchison discusses the inheritance of UK pension wealth.
  • Look before you leapYuri Andrey Mattana Freitas and William Heuseler discuss tax and regulatory issues connected to pre-emigration planning for Brazilian high-net-worth clients.
  • Perpetuities Revisited The Bermuda legislature has passed an important amendment to the rule against perpetuities. Keith Robinson explains the effect of the legislation.
  • Drop anchorAmanda Lashley stops to consider the wealth-planning tools on offer in Barbados.
  • Let me introduce…José Santos and Karen Gilbert highlight important legislative changes to the BVI’s eligible-introducer and anti-money laundering regimes.
  • Family favouriteCuraçao’s segregated trust company may be an attractive proposition for family offices looking to consolidate their governance structures, Bas Horsten explains.
  • Moment of truthVictor M Barajas talks about Mexico’s new repatriation-of-funds programme, aimed at Mexican residents with unreported money or financial investments abroad.
  • Tick the right boxes
  • Near but too dear?Heledd Wyn discusses a recent Court of Protection case concerning gratuitous care payments to carers in England and Wales.
  • Joined-up thinking Talin A Hitik provides an overview of the Hague Convention on the International Protection of Adults
  • Something specialConcerns for special needs children in Singapore have led to the creation of the Special Needs Trust Company. On a recent trip to Singapore, Julia Abrey met with the charity. Here, she explains how it works.
  • Clear conscienceSally Bruce has high hopes that testamentary undue influence will be easier to prove in Australia, following the judgments of two supreme courts.
  • Decisions, decisionsKiran Vasudeva considers some of the challenges that a property and financial affairs deputy may face.
  • Sweet nothingIn the UK, the drafting of nil-rate-band legacies in wills is becoming increasingly complicated. Paul Saunders offers a reminder of how the terms of such legacies can be aligned with the testator’s intentions.
  • Spot the differenceAlthough Scottish trust law and English and Welsh trust law share many similarities, there are some important differences, Tom Duguid explains.
  • What’s the craic?John Gill, Allison Dey and Lydia McCormack outline Ireland’s residence test, concept of domicile and tax regime for non-Irish domiciled individuals.
  • A taxpayer’s bill of rightsTowards Greater Fairness in Taxation: A Model Taxpayer Charter, to be published in April, sets out a new model of taxpayer rights and responsibilities. Here, two of the book’s authors, Michael Cadesky and David Russell, explain why governments should endorse it.
  • The Franco-filesFrederic Mege provides an overview of French tax legislation applicable to trusts, focusing on trustees’ filing requirements.
  • Knight or pawn?Fareed Moosa explains the role of the Tax Ombud in South Africa and asks if it can fulfil its role as a guardian of taxpayers’ rights under the current level of governmental control.
  • Private Client Tax: Jurisdictional Comparisons (third edition)

TQR: March 2016