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.
