Back Issue Archive
STEP Journal: July 2013
- From the EditorBeing far above the Earth gives you a good perspective on the global business environment, finds Simon Rylatt.
- Limits of the law Martyn gowar tries to make sense of the continuing debate over government and media attitudes to fairness and tax around the world.
- You wait all day for an EU regulationRichard Frimston explains the link between bus timetables and the EU draft regulation on the acceptance of public documents.
- Looking to tomorrow
- Capital gains tax on death and foreign propertyAmanda Edwards explains capital gains tax (CGT) on inheritance... on the premise that there should generally be no CGT charge where an event is chargeable to inheritance tax.
- To have and to holdJohn Harper explains some of the issues arising from the use of nominee shareholder declarations.
- Skills that make a differenceVal Cox introduces Alchemy, one of a set of new business support tools available to STEP members.
- The never-ending storyEmma Jordan and Catharine Bell discuss HMRC, Hastings-Bass and mistakes in the light of The Supreme Court decision in Pitt and another v HMRC and Futter and another v HRMC.
- The evidential burdenOliver Auld on the validity of will disputes in England and Wales.
- Challenges to willsTracy Harris discusses Lillyman v Lillyman and claims by dependants in England and Wales.
- A slippery conceptKerry Ayers discusses fraud on power, with reference to New Zealand case law.
- To follow or not to followHannah Kulaga discusses the Australian position of costs awards in family provision applications.
- A story of growthRichard Howarth and Olivier Zucker discuss Africa’s potential.
- New horizonsHaydn Taylor encourages trustees to look to Africa.
- A major playerShammeem Abdoolakhan reviews Mauritius’ legal and financial regulation framework.
- Gateway to AfricaJames Benoit discusses why Mauritius is the ideal platform for investments into Africa.
- The bittersweet endMalcolm Moller considers the India-Mauritius tax agreement.
- Shifting dynamicsSean Costello looks at the shifts in wealth distribution and growth in India.
- Regional recoveryMark Biddlecombe explains that there are opportunities for expert fiduciary services in Dubai, but that knowledge of the region, and an ability to be flexible are the order of the day
- Preserving the golden gooseChristian Stewart discusses the case of the Yung Kee Goose Restaurant and its lessons for family businesses.
- Tax management for family officesPatricia Woo and Michael Olesnicky on why family offices need to adopt a global approach to tax management.
- The Dutch foundationDr Nico Francken discusses one of the oldest and least-known foundations.
- The division of propertyGrace Choi analyses British Columbia’s Family Law Act.
- No safe havensRonnie Pannu and Iain Sanderson review HMRC’s current activity and open disclosure facilities in light of its offshore evasion strategy
- Cohabitee claimsTracey Dargan discusses the limited legal rights of former cohabitants under English law.
- The law of the land - the availability of agricultural property relief in Upper Tax Tribunal decisionToby Harris discusses the availability of agricultural property relief in a landmark Upper Tax Tribunal decision.
- Tax planning for art collectors - an overview of UK tax considerationsVivian Haines, Georgina Hepburne Scott and Tanja Jegger provide an overview of UK tax considerations for art collectors.
- Taxation of life assurance policiesGerry Brown discusses recent developments in the taxation of life assurance policies.
- The Retail Distribution ReviewPatrick Connolly discusses the impact of the UK's RDR
- Book review: Executors, Administrators and Probate
STEP Journal: June 2013
- From the Editor - Stanley A Barg introduces STEP Journal June 2013 issue
- When stating the obvious isn’t obviousMartyn Gowar reminds us of the importance of presenting a sympathetic attitude to beneficiaries.
- A tribute to STEP founder George Tasker: 1937-2013It is with great sadness that we announce that STEP Founder George Tasker passed away on 12 April, aged 76.
- Time for an EU-wide savings vehicle?
- Life as a common-law couple in QuebecAmanda Edwards discusses o shore mortgages and the remittance basis.
- Home from homeAmanda Edwards discusses offshore mortgages and the remittance basis.
- Insider business
- All that is gold does not glitterVal Cox studies the online learning scene and considers which of the latest developments are worth hanging on to.
- Prize peopleThree specialist recruitment agents covering key private client regions give their impressions and advice on the current market.
- Agile working is coming
- The recruitment journeyGreg Horton discusses important factors that should be considered after hiring.
- Perfect practiceNigel Race discusses how individual performance can be improved and some of the ways individual professional development can link to organisational success.
- Perception is everythingPamela Pitcher cautions employers not to overlook emotional intelligence when hiring new staff.
- Risky business - complications of doing business in the USMichael Betley on the complications of doing business in the US.
- Bang for your buckCurtis Childs’ quest for the right custodians and asset managers for offshore structures with US beneficiaries.
- Welcome to OhioMichael J Stegman provides an overview of Ohio’s trust and company laws.
- Why choose Wyoming?Christopher M Reimer and Amy M Staehr discuss Wyoming’s trust-friendly laws.
- Appropriate tax treatmentMarni M K Whitaker discusses the Canadian government’s proposal to change the income tax rate applicable to trusts and estates.
- Family planningAdel Gonczi and Pamela Rideout discuss estate-planning options for common-law and blended Canadian families.
- New foundations for companiesEdward Stone looks at how a specialist Guernsey vehicle can be used to simplify private trust company structures.
- Living in an absolute worldRichard Maitland explains why charities should focus on sustainable income and avoid short-term volatility.
- Mareva MechanicsAndrew Rogerson provides a practical guide to obtaining worldwide freezing orders.
- The new dealDawn Register provides an overview of HMRC’s latest offshore disclosure facilities.
- Broader horizonsMarc Farror considers the needs or emerging-market clients.
- The advantages of immigratingAlon Kaplan and Lyat Eyal discuss the benefits of using a trust when immigrating to Israel.
- Israel and beyondAs STEP Israel celebrates its 15th anniversary, Branch Founder Alon Kaplan tells Jennifer Palmer-Violet about the early days and where he think the trusts industry is going.
- Book review: McCutcheon on inheritance tax (Sixth Edition)Book review: McCutcheon on inheritance tax (Sixth Edition). By Withers LLP, Aparna Nathan and Marika Lemos.