Back Issue Archive
STEP Journal: October 2012
- It’s hard, but it’s harder to ignore it
- The regulation whose time has finally come - EU Succession Regulation (EU) No 650-2012
- Shifting forced heirshipForeign real estate and the European Succession Regulation.
- End of the affairsConsidering when the administration of an estate comes to an end and why it matters.
- Painting the corporate pictureThe basics of investment ratios and how they can be used to assess companies.
- Championing the causeThe new Board of Directors is steering STEP through its continued growth, but where is it heading? The author speaks to Deputy Chairman Nick Jacob about his strategic vision.
- The money menAn interview with the Hon Eddie Teare MHK, Isle of Man Treasury Minister; Senator Philip Ozouf, Jersey Treasury and Resources Minister; and Gavin St Pier; Guernsey Treasury and Resources Minister.
- Challenging timesThe Crown Dependencies' new challenges: the Far East's increasing wealth and distinguishing tax avoidance from evasion.
- Company law: a comparison of Guernsey and BVI A comparison of Guernsey and British Virgin Islands company law. The article, by James Cooke, covers corporate benefit and fiduciary duties of directors, distributions, financial assistance, redemption of shares, among others.
- The QROPS questionClients who are simply focused on saving money and practitioners who are not focused on tailored solutions can cause significant problems and increase costs for future generations.
- Standing out from the crowdConsidering the best approach for trustees who want to differentiate themselves in a noisy world.
- Island of advantageThe advantages of establishing and running a tax-efficient property-holding structure on the Isle of Man.
- Critical position - managing conflict in a family officeCharles Gowlland and Tommy Shillington look at how best to manage conflict in a family office - issues around the role of professional advisors, sources of conflict, individual needs, popularity contents.
- Extra seatA discussion of the family office spectrum and how a fiduciary practitioner can add value to the process by becoming a partner at the table.
- Ensuring the integrity of tax systemsOn safeguarding taxpayers' rights and tackling abusive tax avoidance.
- Love in the time of RadmacherThe status of prenuptial agreements in England and Wales post-Radmacher.
- Short marriage, big moneyA look at 1975 Act claims by a surviving spouse and the recent case of Lilleyman v Lilleyman.
- Rock and a hard placeOn restraining overseas trustees under the UK's Proceeds of Crime Act 2002.
- Laying the foundation - The Mauritius Foundations Act
- The land that wills forgot - Russian succession law and practice
- Fair warningIncome distribution and loans from foreign foundations and trusts.
- The quality and efficiency challengeThe importance of high-quality trust administration and the possible benefits of outsourcing.
- Private foundations: law and practiceA review of 'Private Foundations: Law and Practice' by John Goldsworth.
