Back Issue Archive
STEP Journal: August-September 2012
- Web exclusive: The Liechtenstein connectionThe amendment to the UK tax information exchange agreement that signifies the latest change in the Liechtenstein Disclosure Facility.
- Beneficiaries we know – or do we?The challenges of dealing with beneficiaries. We can choose our clients, but we get landed with the beneficiaries whoever they are...
- Connections of the closest kindEU succession regulation, the US and the choice of national law.
- Security questionsThe salient features of Luxembourg securitisation vehicles.
- One small step, one giant leapAs STEP comes of age, its President reflects on the early days and why the Society was waiting to happen.
- Always moving forwardSTEP's range of qualifications is growing, and with it grow opportunities for personal and career development.
- Stripping off – investment styleA closer look at Separate Trading of Registered Interest and Principal Securities.
- CGT exemptionsAn explanation of capital gains during the administration period.
- Cram and exam, or real CPD?Useful study tips for students preparing for STEP exams.
- Advice across the bordersA discussion with Tony Fulton about the recently launched STEP Advanced Certificate in International Succession and Probate.
- Thriving in CaymanHighlights from the STEP Caribbean Conference 2012.
- The stars come outDrafting a Cayman Special Trusts Alternative Regime trust.
- Bridging the gapLegal assignments of intangible property into British Virgin Islands trusts.
- Open for business - Interview with The Bahamas Minister of Financial Services An interview with L Ryan Pinder MP, Minister of Financial Services for Commonwealth of The Bahamas.
- Blame the FrenchTrust reporting (and more) in the Paris of South America.
- Freedom of informationRecommendations for Mexican investors in the US in light of the latest tax rules.
- Estate planning in ColombiaHow legal developments in Colombia are affecting estate planning.
- Opportunities aboundA consideration of the economic and policy changes occurring in China, and how companies can benefit from the numerous business opportunities to be found there.
- Ogier in China: a case study
- Driving offshore successA look at the significant role that China is playing in the development and growth of major offshore finance centres.
- Big CATs and new ActsAn overview of the Irish discretionary trust tax regime, including the Finance Act 2012.
- Equity to the rescueThe Shinorvic Trust Case and the application of an English principle in Jersey.
- Investment strategyA discussion of asset allocation amid volatile markets, low interest rates and high government debt.
- Other people's moneyAn examination of how the UK's Proceeds of Crime Act 2002 extends to trust funds.
- Conference round-up - STEP Geneva Conference 2012A review of STEP Geneva Conference held on 7 May 2012, when Switzerland was at the centre of several major international controversies in the wealth-management industry.
- Taxation of Non-Residents and Foreign Domiciliaries (11th Edition)A review of Taxation of Non-Residents and Foreign Domiciliaries (11th Edition) by James Kessler QC.
STEP Journal: July 2012
- Web exclusive: Israeli tax amnesty extended and anonymisedRecent changes to the Israeli voluntary disclosure programme.
- Web exclusive: OVDP - new guidanceA report on new details that have emerged on the 2012 IRS Offshore Voluntary Disclosure Program.
- Owed on Toad HallA case study highlighting the importance of inheritance tax planning.
- The bearer of bad tidingsBeware the bearer bond and the non-specific power of attorney...
- Trust me, I’m an analogous institutionAn attempt to define analogous institutions in the EU.
- No votes in wealthA demand for more consistency and honesty from tax policy.
- Common-law solutions - the use of trusts in ItalyMartina Moscardi discusses the use of trusts in Italy, and especially since the enforcement of the Hague Convention on the law applicable to trusts and their recognition in 1992.
- Success at successionThe key challenges faced by family businesses and some guiding principles that can help them improve the odds of longevity.
- Why is succession so difficult?There are many answers, and every family has their own issues to deal with. Håkan Hillerström looks at some of the most common ones.
- Private wealth planningA consideration of trends in the South-East Asia trusts market.
- Asia’s emerging wealthyA summary of recent research into Asia's high-net-worth individuals.
- Trusts for IPOsAn examination of the increasing role of the trust lawyer in IPO transactions, particularly in Asia, and how a properly structured trust can give comfort to all involved.
- Horses for courses
- Wealth management in AsiaPreviewing the 2012 STEP Asia conference, Hong Kong.
- Worth a look - New Zealand look-through companies for international tax planning and investment structuringAn explanation of the use of New Zealand look-through companies as a vehicle for international tax planning and investment structuring.
- Favourable regimeOur authors outline the benefits of the New Zealand foreign trust regime.
- Enhancing competency - A review of the New Zealand STEP Conference 2012
- Crying out for uniformityThe uniform succession laws project - 20 years on and still a long way from being uniform.
- Disposal Down UnderThe impact of capital gains tax on deceased estates in Australia.
- The case of the missing willIn his address at the inaugural STEP function in Tasmania, the Honourable Justice Tom Gray considered the legal principles regarding copy wills.
- Same sex, different successionAn overview of the Civil Partnerships Act 2011 and its implications for succession lawyers in Queensland.
- The bigger picture - UK taxation of sportspeople and possible planning opportunitiesSome of the recent developments regarding UK taxation of sportspeople and possible planning opportunities in this area.
- After the events - a consideration of the London 2012 Olympic legacyIn After the events, Ben Brice explores the legacy of the London 2012 Olympics in light of the longer-term impact that the Games were intended to have in London and around the UK.
- A helping hand?A look at the case of Barrett v Bem, examining the legal formalities of execution of a will where the testator-directs someone to sign on their behalf.
- Busman’s holidayA discussion of a case that saw inheritance tax relief achieved on a furnished holiday let.
- Probate valuationThe STEP UK Practice Committee offers guidance on the valuation of UK residential property for probate purposes.
- Trust ProtectorsA review of Andrew Holden's book, 'Trust Protectors'.
