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STEP Journal: February 2019 - Full Issue

  • Foreword - February 2019
  • In his own wordsSTEP’s newly appointed worldwide Chair Simon Morgan offers his views on STEP and the future of our ever-changing industry
  • A burden on bereaved familiesEmily Deane offers STEP’s view on the proposed update to probate fees in England and Wales
  • Media vita in morte sumusRichard Frimston looks back at the long road to the implementation of the EU Public Documents Regulation
  • Plus ça changeMichael Giraud and Verena Roberts examine the evolution of the trust and its return to its origins as a tool for estate and succession planning
  • Charitable giving: A shift in focusDr Irina M Francken explains why philanthropy advisors should emphasise the importance of impact return in clients’ social enterprises
  • Heir milesJane Wenxia Ren provides an overview of issues relating to foreign heirs of estates in China.
  • The lie of the landGraeme Frewin describes the obligations of trustees working with New Zealand’s rural-based entities, from health and safety to environmental responsibilities
  • Crypto catch-upBock Eng Sim provides the view from Singapore on the much-debated topic of cryptocurrencies
  • The road to OzMatthew Marcarian and Boon Tan outline the local taxation laws that apply to trust beneficiaries relocating to Australia
  • Big in JapanMichael H Shikuma outlines recent changes to the scope of Japan’s gift tax and IHT rules
  • Resistance ahead?Henry Brandts-Giesen and Nick Beresford weigh up the need for beneficial ownership registers in New Zealand
  • Winning Chinese clients’ trustMarcus Leese and Wisdom Hon look at some of the key considerations for practitioners serving Chinese clients
  • Planning for the worstMargaret Windram compares two options under English and Welsh law for planning for unexpected deaths: the survivorship clause and the common tragedy clause, which has a potential benefit for charities
  • Articles of faithDiana Hamade and Suzanne M Reisman offer an international perspective on the culture and practice of Shari’a-compliant philanthropy
  • Why broader boards are betterJulie Hutchison details the need for diversity on boards of grant-making foundations
  • To disclose or not to disclose?Ted Hart breaks down the new IRS regulations withdrawing the requirement for certain charities to disclose donors’ personal details
  • Up to dataMolly Hunter, Mark Tibbs and Jon Baines underline the role of cybersecurity in minimising risk for charities
  • Splitting heirsClare Usher-Wilson offers some tips on best practice in English and Welsh divorce cases
  • Stay clear of the CAT’s clawsPrivate client practitioners in Ireland will be interested to learn of the High Court judgment in Leanne Deane v The Revenue Commissioners, writes Tina Quealy
  • North and southRuth Pyatt Looks at the increasing number of investigations into potential abuse of registered powers of attorney in England and Wales versus Scotland
  • Grist for the millJulie Butler and Libby James highlight tax implications to bear in mind when navigating the UK Agriculture Bill 2017-19
  • A delicate balanceAnne Slater-Brooks explains the benefits of debt-based securities for balancing the requirements of a life interest or IPDI trust’s life tenants and remaindermen
  • Private mattersGuy Beech looks at the private markets landscape and the challenges facing investors and trustees operating in this area
  • TQR: the latest trusts and estates developments
  • Book Review: Trust Practitioner’s Handbook, 4th edition

STEP Journal: December 2018 - January 2019