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STEP Journal: December 2013 - January 2014

  • From the EditorStephen Arthur reflects upon practicality and spread.
  • Too great a burdenRegulation is out of control and damaging our ability to do business, argues Martyn Gowar.
  • Tort and whipped creamFrom cakes to conferences, sometimes a new spin on an old idea can provide a delicious new option, as Richard Frimston discovers after becoming a Fellow of the European Law Institute.
  • The patrimonial foundationPaolo Panico introduces Luxembourg’s newly enacted alternative to trusts.
  • The protection panellistPatricia Wass is a member of STEP’s Council and the mental capacity SIG, and Chair of the England and Wales Regional Committee. She talks to Hannah Downie about the challenges of her work as a deputy for the Court of Protection, her work as a consultant in Foot Anstey’s mental capacity group, and how STEP has helped her provide a better service to her clients .
  • Offshore service provider or criminal conspirator?John Harper revisits the Dimsey case and appeal of 2001, and considers its implications today.
  • When the court steps in Amanda Edwards considers the available remedies for errors in lasting and enduring powers of attorney.
  • Lost in ethicsVal Cox explores the resources available to help you navigate uncertain situations.
  • Anyone can prepare a will, can’t they?Martyn Frost punctures a common misconception - a tendency to underestimate wills as an active and changing area of law, as well as the challenges that these changes pose.
  • Good forecastEmily Yiolitis discusses welcome new service-sector regulation in Cyprus.
  • Rock solid - why consider Gibraltar for wealth- and succession-planning needsEmma Azopardi Lejeune and Peter Montegriffo on why clients should consider Gibraltar for their wealth- and succession-planning needs.
  • Kin winDr Jean-Philippe Chetcuti reports on Malta’s first Family Business Act.
  • The government inspectorsKira Egorova and Zaurbek Timaev chart Russia’s progress on implementing the exchange of information.
  • Under western eyesIrina Kuznetsova reviews the steps Russian high-net-worth individuals should take when moving to the UK.
  • New rules - tax changes impact on insurance planning in CanadaKevin Wark, Jillian M Welch and Nicole K D’Aoust review recent tax changes that will influence insurance planning in Canada.
  • In the frameLawrence M Shindell and Filippo Petteni on how passion assets have come to play an essential – but troubling – part in wealth planning.
  • Take chargeRose Phelps advises solicitors to take a central role in planning clients’ life insurance and coordinating the professionals involved.
  • Ready for anythingPaula Steele considers the use of insurance in wealth planning.
  • Precious stonesTrustees must avoid the hazards of inaccurate property and jewellery valuations, says Alan Dunn.
  • Risk factorsGordon Harris on giving full information when insuring property.
  • The digital museumRod Genders discusses fiduciary management of digital assets.
  • Should we sit on a cloud?Mick Jones on what questions to ask when considering moving to the cloud.
  • Shelter from the stormAlasdair Davidson and Rupert Morris discuss how to keep you and your data safe when using cloud-computing services.
  • Cracks in the systemJohn Dunne explains how to protect your information from theft and unlawful disclosure.
  • New ground for the trust conceptHungary has recently introduced trusts to its Civil Code. Dr Ákos Menyhei reviews the new legislation.
  • Unguarded border, well-guarded wealthNadja Ibrahim and Beth Webel review the steps that should be taken when clients with US revocable living trusts move to Canada.
  • A better deal for capital gainsClive Beer on how to apply for entrepreneurs’ relief in the UK.
  • Three routes to removalKelly Greig and William East discuss procedures in England and Wales for replacing trustees who lack capacity.
  • Flight of fancy
  • Book review: British Virgin Islands Commercial Law, second editionRosemary Marr TEP, reviews the second edition of the book: British Virgin Islands Commercial Law, by Harney Westwood & Riegels.

TQR: December 2013