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STEP Journal: February 2019 - Full Issue

  • Foreword - February 2019
  • In his own wordsSTEP’s newly appointed worldwide Chair Simon Morgan offers his views on STEP and the future of our ever-changing industry
  • A burden on bereaved familiesEmily Deane offers STEP’s view on the proposed update to probate fees in England and Wales
  • Media vita in morte sumusRichard Frimston looks back at the long road to the implementation of the EU Public Documents Regulation
  • Plus ça changeMichael Giraud and Verena Roberts examine the evolution of the trust and its return to its origins as a tool for estate and succession planning
  • Charitable giving: A shift in focusDr Irina M Francken explains why philanthropy advisors should emphasise the importance of impact return in clients’ social enterprises
  • Heir milesJane Wenxia Ren provides an overview of issues relating to foreign heirs of estates in China.
  • The lie of the landGraeme Frewin describes the obligations of trustees working with New Zealand’s rural-based entities, from health and safety to environmental responsibilities
  • Crypto catch-upBock Eng Sim provides the view from Singapore on the much-debated topic of cryptocurrencies
  • The road to OzMatthew Marcarian and Boon Tan outline the local taxation laws that apply to trust beneficiaries relocating to Australia
  • Big in JapanMichael H Shikuma outlines recent changes to the scope of Japan’s gift tax and IHT rules
  • Resistance ahead?Henry Brandts-Giesen and Nick Beresford weigh up the need for beneficial ownership registers in New Zealand
  • Winning Chinese clients’ trustMarcus Leese and Wisdom Hon look at some of the key considerations for practitioners serving Chinese clients
  • Planning for the worstMargaret Windram compares two options under English and Welsh law for planning for unexpected deaths: the survivorship clause and the common tragedy clause, which has a potential benefit for charities
  • Articles of faithDiana Hamade and Suzanne M Reisman offer an international perspective on the culture and practice of Shari’a-compliant philanthropy
  • Why broader boards are betterJulie Hutchison details the need for diversity on boards of grant-making foundations
  • To disclose or not to disclose?Ted Hart breaks down the new IRS regulations withdrawing the requirement for certain charities to disclose donors’ personal details
  • Up to dataMolly Hunter, Mark Tibbs and Jon Baines underline the role of cybersecurity in minimising risk for charities
  • Splitting heirsClare Usher-Wilson offers some tips on best practice in English and Welsh divorce cases
  • Stay clear of the CAT’s clawsPrivate client practitioners in Ireland will be interested to learn of the High Court judgment in Leanne Deane v The Revenue Commissioners, writes Tina Quealy
  • North and southRuth Pyatt Looks at the increasing number of investigations into potential abuse of registered powers of attorney in England and Wales versus Scotland
  • Grist for the millJulie Butler and Libby James highlight tax implications to bear in mind when navigating the UK Agriculture Bill 2017-19
  • A delicate balanceAnne Slater-Brooks explains the benefits of debt-based securities for balancing the requirements of a life interest or IPDI trust’s life tenants and remaindermen
  • Private mattersGuy Beech looks at the private markets landscape and the challenges facing investors and trustees operating in this area
  • TQR: the latest trusts and estates developments
  • Book Review: Trust Practitioner’s Handbook, 4th edition

STEP Journal: December 2018 - January 2019

  • Foreword - December 2018 - January 2019
  • Foundations in the Middle EastUrs Stirnimann introduces the latest foundation innovations from the ADGM and the DIFC
  • Optical illusionsPeter Hodson assesses the risk of the sham doctrine in the context of reserved powers trusts and the crucial elements of certainty and intention to preserve trust validity
  • Discretionary trusts, dividends and distributionsIris Wuenschmann-Lyall explains how the ‘tax pool’ of a discretionary trust can produce some nasty surprises for trustees
  • Excellence awardsWe are pleased to announce the highest-scoring students from the 1 January to 30 June 2018 sittings across all STEP exams globally
  • Best in classNow in its 13th year, the annual STEP Private Client Awards took place on 7 November 2018 at the Park Plaza Westminster Bridge hotel in London, UK, just across the bridge from the Houses of Parliament and Westminster Abbey.
  • Tax treaty overviewEmilie Lecomte analyses the impact of the new tax treaty between France and Luxembourg on cross-border real estate investment structures
  • Il nuovo regimeCarlo Sallustio highlights the key features of the Italian ‘flat tax’ regime for new residents
  • Milestones achievedPhilippe de Salis provides a history of the Swiss-based trust industry and describes the latest developments
  • The age of scrutinyOlga Boltenko explains how Russian wealth managers and their clients may minimise risk in the era of international transparency and compliance
  • The AMLO countdownGuillaume de Boccard and Aurélie Hausin detail forthcoming changes to Switzerland’s anti-money laundering laws and the requirements for trust companies
  • The foreign fiduciary as global homeownerAndréa Daley-Taylor and Catja Carrell highlight practical considerations for foreign fiduciaries holding real estate for US beneficiaries
  • Don’t bet your lifeSimon Gorbutt assesses whether life insurance policies can offer a flexible solution to issues facing modern families’ succession planning
  • Juggling actMark Fleming looks at recent trends in offshore trusteeship and their impact on compliance best practices
  • Rags to riches and back again?Eesha Arora and Sophie Wettern offer some ideas for navigating intergenerational conflicts in wealthy families
  • Crossing the pondBoth the US and the UK have seen major political change and reform in recent years. A STEP Journal roundtable, sponsored by Schroders Wealth Management US, asked what this upheaval means for globally mobile private clients
  • New kids on the blockchainDavid Cooney looks at the issues facing trustees holding cryptocurrencies
  • Time to act on the BillJaco van Zyl and Anthea Stephens explain legislative developments intended to tax certain foreign trust distributions that were previously tax free
  • Safe harbour?James Campbell asks whether global political instability is driving new structuring in Jersey
  • Book review: STEP Accounting Guidelines, 3rd edition