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STEP Journal: March 2013

  • Setting the agendaMartyn Gower reflects on the skills, lessons and aspirations gained from his mentor, John Turner.
  • No ordinary residence – nae bothyDiscovering an unexpected problem with the new UK statutory residence test.
  • The Curacao trust regimeOutlining the history and characteristics of the trust in Curacao.
  • Breadth of knowledgeLouise Polcaro speaks to Russell Bussey about a new member service: the Trustee Managed Portfolio Indices.
  • A simple estateExploring areas of surprising complexity for clients.
  • Angel or demon? Considering the trust protectorJohn Harper explores the topic of considering the trust protector and looks at the typical roles and powers of such a protector.
  • Tips for trusteesAdvising trustees to dust off their trust files and take an active approach to administration.
  • Study notesIn the first half of a two-part series, Filippo Noseda and Gavin Ferguson speak to the STEP Journal about the new STEP Certificate in Foundations.
  • It’s art, but is it legal?The importance of thorough due diligence in the management of private art collections.
  • Errors of attributionConsidering issues for private client practitioners surrounding the attribution of works of art.
  • In the pictureJames Carleton reflects on the increasingly important role played by professional advisors to art collectors.
  • Art and trustMartina Moscardi offers her recommendations for dealing with historical assets in Italy.
  • Light at the end of the tunnel?David Lambotte considers the impact of TIEAs on blacklists.
  • The view from hereA review of key developments in the Cayman Islands and BVI in 2012.
  • News from NassauBianca Beneby outlines some recent developments in Bahamian trust legislation.
  • The world stageAshley Crossley and Phyllis Townsend on offshore planning for the wealthy Brazilian.
  • The avoidance question - discussing trust variation in ArgentinaThe avoidance question - Discussing trust variation in Argentina, article written for STEP Journal by Javier Enrique Ayuso, Ezequiel Lipovetzky and Martin Calatrava.
  • The new holy grail?Article considers the potential of UK family investment companies in light of the recent Petrodel case.
  • Know your rightsExploring the authorities' duties to the taxpayer in South Africa.
  • Clarté, légalité…Outlining the main issues addressed by French tax authorities in their guidelines on the tax legislation applicable to trusts.
  • Lowering the FBARArticle on the US government's clampdown on foreign bank accounts.
  • Dangerous groundArticle on pitfalls and risk mitigation for trustees.
  • Tailors versus the super modelsShould clients demand individually prepared portfolios or opt for premade asset-selection policies? Ian Burrows weighs up the arguments.
  • Don’t follow the herdCharlotte Thorne on risk in decision-making - To ensure that families are not embedding biases into their portfolios, it is useful practice for families to review their processes and structures to ensure that the resultant decision-making is robust.
  • Personnel choice
  • The Global Residence and Citizenship HandbookLisa Cornwell reviews The Global Residence and Citizenship Handbook.

TQR: March 2013