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STEP Journal: December 2015 - January 2016 Full Issue

  • Foreword - December 2015 - January 2016Nicholas Dale TEP, Principle of ND Consulting GMBH and an editor of the STEP Journal, introduces the December 2015 to January 2016 edition.
  • Think of the childrenRichard Frimston considers the status under private international law of children born by cross-border surrogacy.
  • Cut the NewspeakLegitimate tax planning is not ‘abusive’, so governments should stop using such language, argues William Ahern.
  • All roads lead to Rome - The most attractive changes for cross-border investments
  • Man of many talentsSTEP Council member Sébastien Moerman discusses the numerous initiatives he is involved in at STEP and explains that transparency initiatives are ultimately a positive thing for Switzerland
  • Appetite for destruction - Revocation of wills by destructionAmanda Edwards considers the revocation of wills by destruction.
  • System refreshJohn Harper looks at how technology has transformed the offshore finance industry over his working life.
  • The Bitcoin boom Tim Bennett outlines what STEP members need to know about Bitcoin.
  • For your eyes only Thomas Parenty considers cybersecurity steps for advisors and their clients.
  • No time to lose
  • Greener pasturesRecently announced UK tax changes for non-domiciliaries may prompt them to relocate. Cara Jocelyn explains what Switzerland has to offer.
  • Cell it to meRoger Frick explains the ins and outs of Liechtenstein’s protected cell company.
  • Made to measureRoss Belhomme and Robert Steele argue that the future for Swiss fiduciaries lies in providing bespoke services to ultra-high-net-worth clients.
  • The view from LiechtensteinPrince Michael von Liechtenstein examines the future of Liechtenstein’s trust business.
  • The insurance imperativeNicholas Bachmann speaks to Hannah Downie about fiduciaries’ need for professional indemnity insurance.
  • Do you have protection?Simon Hogg and Dennis M Govan provide an overview of professional indemnity insurance for private client practitioners in the UK and Crown Dependencies.
  • C’est l’assurance vieCaroline Cohen and Simon Gorbutt discuss how French clients’ assurance vie fares in the UK, and how well it sits with the UK’s tax regime for resident non-domiciled individuals.
  • A problem shared - Implications of the EU’s Alternative Dispute Resolution Directive for British businessesAndrew Kidd outlines the implications of the EU’s Alternative Dispute Resolution Directive for British businesses.
  • A higher firewall Professor Jonathan Harris reviews Gibraltar’s new firewall legislation, which builds on the templates offered elsewhere.
  • The big reveal Sofie Hoffman and Sharon Kenchington review a case in which the England and Wales Court of Appeal considered the court’s jurisdiction to make a disclosure order, ancillary to a worldwide freezing order.
  • Under the microscope In 2016, the UK will introduce a register to document the beneficial ownership of private UK companies. Juliet Young looks at the implications for financial privacy.
  • All for charityMichael Goulborn provides an overview of Jersey’s new charity law.
  • Seeds of peaceJulie Butler appeals to tax and legal advisors to work together to better protect farming families from the effects of disputes, in light of two England and Wales Court of Appeal cases.
  • Supersonic taxmanFiona Fernie and Paul Noble consider the effect that accelerated payment notices are having on the UK tax dispute landscape and assess whether they really are a game changer in HMRC’s efforts to tackle tax avoidance.
  • Dark artDinesh Menon explains that weak regulation means the art industry is vulnerable to abuse by money launderers, and highlights some of the risks of which practitioners should be aware.
  • Trusts in Israel: Development and Current Practice Israeli independence in 1948 resulted in legal reforms that replaced much of the common-law-inspired private law left behind by the British with new legislation based on continental European models.

TQR: December 2015