Back Issue Archive
STEP Journal: February 2014
- Home truthsPaul Seal explains when private residence relief on capital gains tax is available in the UK
- From the editor - Thomas Dumont introduces the issue
- The politics of taxMartyn Gowar TEP is a partner at McDermott Will & Emery UK LLP and an editor of the Step Journal.
- Tell me, where did you sleep last night?Richard Frimston explains why residence can be habit-forming
- The bigger picture - Dr Angelo Venardos' vision of STEPDr Angelo Venardos has recently been elected to STEP’s Board. Here he speaks to Hannah Downie about his involvement in the Society and his ideas for its growth
- Death of a sole directorBusinesses needn’t grind to a halt on death of the sole director and shareholder, explains Amanda Edwards
- A matter of loyaltyJohn Harper considers how trustees should act when faced with a conflict of interest
- There’s more to motivationVal Cox outlines some key tactics for motivating your audience to do what you want.
- Asia: The continent of opportunity
- Speaking the same languageMarcus Leese reviews the opportunities, and cultural challenges, that Asia presents for practitioners.
- To absent friendsRichard Norridge reviews recent developments in Hong Kong probate disputes.
- Dynastic dealingsRegula Huber profiles the Chinese family office client.
- Dawn of the iPhone will
- No place to hideNisha Singh discusses Singapore’s implementation of FATCA and information exchange standards
- The lie of the landJohn W Hart reports on trust tax issues and trust law reform in New Zealand.
- Changes of heartBetsy Brill and Susan Winer outline how the philanthropic conversation is changing.
- A lasting legacyTanja Jegger considers the role of philanthropy in wealth management, and how it can be used to build a family’s social capital.
- Foundation frustrationsAsher Dovev on the obstacles to establishing a family charitable foundation in Israel.
- Building a solid foundationRos Harwood discusses the practical difficulties of setting up a foundation in England and Wales.
- Time to talk philanthropyDavid Harvey urges advisors to ask clients ‘the giving question’ and reap the rewards.
- Trust domestication tactics William H Newton, III explains how the right approach to domestication of a foreign situs trust can minimise US tax consequences
- The fiducie revivalFranck Cera discusses an alternative to the trust that has been making a comeback in Luxembourg.
- Location, location, taxationMarc Renggli provides an overview of the Swiss tax regime and its cantonal variations.
- It takes time to make timePamela Pitcher offers some tips for successful business development.
- Gifts or remuneration?Stephen Green considers bequests to employees in the UK.
- Two sides to the storyGraeme Fraser and Alasdair Loudon compare and contrast the rights of cohabitants in England and Wales, and Scotland.
- Storing up troublePatrick Connolly outlines the problems that have emerged from the UK government’s pension auto-enrolment scheme.
- Cash may not be king for trusteesTom Glanville assesses the options for trustees of trusts operating under the law of England and Wales with a low-risk attitude to investment.
- Book review: Elderly Clients: A Precedent Manual (4th edition) Andrew Kidd reviews the 4th edition of Elderly Clients: A Precedent Manual, a book by Denzil Lush and Caroline Bielanska.
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.
