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TQR: September 2015

STEP Journal: July 2015

  • Foreword July 2015Welcome to July’s STEP Journal. This issue contains one focus on Asia Pacific and another on contentious trusts and estates.
  • Moving the goalpostsMichael Young considers the ethical issues raised by governments tinkering with taxation.
  • Glorious 17th AugustWhere there is a will, there is a choice. How valid is that?
  • Valuables adviceAmanda Edwards considers under-insurance risks for professional trustees and personal representatives.
  • The ß factorJohn Harper delves into the capital asset pricing model and beta.
  • Asian importsDr Nico Francken summarises the characteristics of the Indonesian foundation, based on Dutch civil law, and the Labuan foundation, based on common law.
  • Just desertsHannah Henley on the courts’ interpretation of ‘proper’ and ‘adequate’, in light of two landmark Australian family provision cases.
  • Settle upHao Wang outlines the tax liabilities that arise when real estate is placed in a Chinese private trust.
  • A decisive momentLee Chiwi reviews Re BKR, a recent ruling of the Singapore Court of Appeal dealing with mental capacity and undue influence.
  • Clause and effectEdward Cumming considers the landmark decision in Crociani v Crociani on jurisdiction clauses in trusts
  • Five little wordsToby Graham contemplates the amended text of the special jurisdiction for trust disputes in article 7(6) of the Recast Brussels I Regulation.
  • Greasing the gatewaysSimon Taube considers changes to service of trust claims out of England and Wales.
  • Quistclose callPeter Steen forecasts winds of change in the world of Quistclose trusts.
  • The Europe projectDr Daniel Lehmann, Chair of the newly established STEP Europe Regional Committee, discusses his plans for closer integration between STEP members in the region and highlights some of the challenges faced by European practitioners.
  • Held to account - EU regulation, European Account Preservation Order, cross-border debt recoveryMartina Moscardi outlines an EU regulation that establishes a European Account Preservation Order procedure to facilitate cross-border debt recovery in civil and commercial matters.
  • Spanish revolutionIn the second part of their article on changes to the Spanish personal tax regime, Laurence Morgan and Sonia Velasco summarise the changes to Spanish inheritance and gift tax.
  • Apples and oranges?Susanne Thonemann-Micker and Jan-Lukas Lüken consider if a deed of variation executed under English and Welsh law is a comparable legal instrument under German inheritance and gift tax law.
  • Silver liningsHon Mr Justice David Hayton considers the future of the trust in the age of transparency, and finds some cause for cheer.
  • Forward thinking - future trends in international taxationMalcolm Couch anticipates future trends in international taxation.
  • Data insecuritiesThe OECD has committed to uphold confidentiality of taxpayer information under the Common Reporting Standard, but how can this be assured in jurisdictions that fail to protect their citizens’ rights? George Hodgson highlights practitioners’ concern about data security.
  • End of an eraMark Savage and Martin Callaghan discuss the status of UK non-doms under the intergovernmental agreements between the UK and the Crown Dependencies and Overseas Territories.
  • Reap what you sowJulie Butler outlines how improving and repairing the farm can deliver tax advantages.
  • Deeds well done
  • Book review: Money Laundering Compliance (Third edition)