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STEP Journal: June 2015

  • Foreword June 2015
  • Neither fish nor fowl?
  • In search of privacy
  • Where east meets westWilliam Ahern, STEP Council member for Hong Kong, speaks to Hannah Downie about the branch’s strong public policy record and the jurisdiction’s bright prospects.
  • Make yourself at homeAmanda Edwards considers the applicable inheritance tax exemption for those deemed UK domiciled.
  • When is a trust a Quistclose trust?John Harper considers the outcome of Barclays v Quistclose.
  • Tax your brainVal Cox summarises a Harvard Business Review case study that challenges managers to consider how they would respond to a sudden increase in tax on their operations.
  • Double indemnitySibilla Cretti describes the Swiss approach to international succession and double taxation.
  • Art through the agesSandrine Giroud explains how to pass an art collection to the next generation, without it becoming fragmented.
  • Ready, set, disclose!Sean Wakeman urges trustees to take the opportunity to disclose older settlements under the Liechtenstein Disclosure Facility.
  • Damned if you do…Marnin J Michaels and Jacopo Crivellaro ask if the way tax authorities have used data collected under self-disclosure programmes has harmed banks.
  • Lay down the lawSangna Chauhan discusses choices of applicable law under the EU Succession Regulation.
  • Can I get a witness?
  • Spanish stepsLaurence Morgan and Sonia Velasco look at changes to the Spanish personal tax regime.
  • Beware the CATSandra Meade and Marc Westlake provide an overview of some problems that can occur in an estate where UK inheritance tax and Irish capital acquisitions tax arise.
  • Power toolSimon Gorbutt on the advantages of life assurance in inheritance tax planning for UK domiciled or deemed domiciled clients.
  • An open questionWhen does preventing secrecy become losing privacy? asks Claire Blakemore.
  • Lump it and like itAlistair Cunningham discusses recent positive changes to pension lump sum death benefits in the UK.
  • German enlightenmentDr Daniel Lehmann and Ines Paucksch explain some fundamental traps and tools of German tax and civil law, of which foreign advisors should be aware.
  • Challenging timesFrancis von Seilern-Aspang on the need for privacy in the context of wealth preservation.
  • There's gold offshoreMark Bridges considers the future of offshore tax planning.
  • Perfect partners?Kevin O’Connell outlines common misconceptions related to private equity investment in fiduciary businesses.
  • Tribal warChristopher Jones, Jody Atkinson and Alex Troup consider family-asset protection in a litigation context.
  • Giving on the mindDr Irina Francken-Medvedeva discusses philanthropy in India, and urges greater support for mental disability charities.
  • Book review: International Income Tax and Estate Planning (revised second edition)

TQR: June 2015