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STEP Journal: October 2013

  • From the Editor - Rosemary Marr introduces STEP Journal October 2013 issueRosemary Marr guides you through this issue’s investment and Crown Dependencies focuses
  • Saying what we meanMartyn Gowar on the importance not just of transmitting the right message, but of making sure the client hears that message
  • Make mine a sham, babyRichard Frimston examines civil-status documents, bogus marriage and the ICCS
  • Rewritten rulesJulien Dif and Vaïk Müller discuss the new Swiss legal framework for the distribution of collective investment schemes to qualified investors
  • The personal touchIan Macdonald, STEP Scotland’s representative on Council, talks to Hannah Downie about the human focus of family businesses and Scotland’s distinctive legal tradition
  • The lost legacyAmanda Edwards considers the burden of expenses incurred on specific bequest in wills
  • Succession crisesJohn Harper looks at the dangers that arise during the transfer of wealth from one generation to the next – and what trustees can do about them
  • Hours to rememberCPD isn’t a bureaucratic exercise: it’s an opportunity to make sure you’re at the height of your professional powers. Val Cox explores how to make the most of your time
  • Top DogsJudging the performance of a portfolio is no easy task. Chris Donoghue explains how to make sure your investment manager meets your specific requirements
  • Asking the right questionsSimon Ward considers the extent of trustees’ duties in managing and investing in corporate assets
  • Alternative cultureKeith Heddle on the increasing popularity of premium collectible investments
  • Skill or chance?Charlotte Thorne sets out the importance of quantitative and qualitative factors in due diligence
  • The beginning of the endPaul Clifford discusses the US Federal Reserve’s quantitative easing programme
  • The Crown JewelsCraig Brown explains why asset-protection trusts are still popular centuries after their inception
  • Who holds the gun?In the wake of a Jersey judgment, Dawn Goodman and Sarah Aughwane dismiss the theory of the ‘all-powerful protector’
  • Hastings-Bass and mistakeEmma Jordan provides an overview of the amendments to the Trusts (Jersey) Law 1984
  • Make do and amendNigel Sanders on the approach of the Jersey Court to correcting the defective execution of documents, short of rectification
  • An alternative you can trustElaine Graham explores the development of the security trust agreement, a new trust structure available in Guernsey and the Isle of Man
  • United we standDaniel Martineau reviews how regulation, tax, litigation and IT have inspired industry consolidation
  • The hidden economyUgo Bassi presents the European Commission’s proposal for a Fourth Anti-Money Laundering Directive
  • Inland answersAs international criticism lessens the attractiveness of traditional offshore jurisdictions, Greg McNally suggests the Canadian transnational trust as an onshore alternative
  • Marriage counselGideon Rothschild, Daniel Rubin and Arlene Dubin provide a planning update for same-sex married couples in the US
  • Immigration updateMeir Linzen, Alon Kaplan and Guy Katz discuss new changes to the tax benefits available to those moving to Israel
  • A practitioner’s guide to SlovakiaRichard Wernick provides an overview of inheritance law and tax in this central European civil-law jurisdiction
  • Farm complacencyJulie Butler considers active husbandry and the surviving spouse exemption in the UK
  • Book review: The Good Will Guide

TQR: September 2013