Back Issue Archive
TQR: December 2011
- Lessons learned
- Ilott v MitsonIncremental development or revolutionary departure?
- Disclosure of tax avoidance schemes and inheritance tax - Part 2Disclosure of tax avoidance schemes and inheritance tax - Part 2: Arrangements: Prescribed descriptions
- Forced Heirship in Foundations and Trusts - A review of Malta's approach
- Part 36 of the Civil Procedure Rules 1998 (England and Wales)
- Hutton on estate planning: practical solutions to today's problems, 4th editionA review of Hutton on estate planning: practical solutions to today's problems (4th edition) by Matthew Hutton, published by Hutton in 2011.
STEP Journal: December 2011-January 2012
- From the editor - Simon Rylatt introduces this bumper edition
- Fact and fictionAmanda Edwards takes a light-hearted look at the serious issue of wills and gifts.
- Hands up
- Rubik’s conundrum Richard Frimston on the Swiss-German double tax agreement.
- Generation gapMartyn Gowar offers his definition of a family office.
- Promised gift - lifetime legacies in the UK
- Good choiceChris Shepard and Adrian Taylor consider the latest developments in tax and investment to affect Philanthropic giving.
- Flexible friend - Jersey trusts and foundations for Philanthropic PurposesZillah Howard looks at using Jersey trusts and foundations for Philanthropic Purposes.
- To give or not to giveSTEP Chairman Michael Young gives his view on the new inheritance tax relief for charitable bequests in the UK.
- Golden opportunityPaul Cheng discusses why Social investment matters.
- The road to PhilanthropyWalter Sweet advises mapping out all the options for emerging donors and taking time to think them through.
- Stimulating PhilanthropyDebut conference provides much debate and food for thought.
- Fit for PurposeDr Anthony Cermona on novel uses for Maltese foundations.
- Rock solid - Gibraltar’s advantage over other European Union finance centresAdrian Pilcher Explains Gibraltar’s advantage over other European Union finance centres.
- Out with the old - Cyprus' amends to boost competitive Edge in trust lawPeter G Economides on how Cyprus is making amends to boost its competitive Edge in trust law.
- All aboardMick Jones looks back and forward to Mediterranean Jurisdictions and the challenges of compliance.
- Risk and return - investing in challenging times
- Private family funds: a global phenomenonJanine a Racanelli and Gavin Leckie on what you Should know Before Entering the brave new world of bespoke funds.
- Grow your own portfolioColin Lees-Millais and Edward Daniels on sustainable tax-free timberland investment.
- Double blowRyan Tsai on how high volatility may persist before a Sustainable rally for people’s Republic of China Equities.
- Investing money under tax restrictionsA look at what can go wrong and ways to minimise the risks involved. Chris Brown takes the investment manager’s Perspective and considers mandates.
- Bad behaviour Robert Hayhoe and Rahul Sharma on the punitive charity governance rules introduced into the Canadian tax system.
- High profileHélène Anne Lewis on how recent decisions by the British Virgin Islands Commercial Court have had a significant impact on the jurisdiction.
- Canada callingAlan Pearce on the planning opportunities for Asians immigrating to Canada.
- Changing times - the use of offshore investments for wealth planningArnie Vashisht considers the use of offshore investments for wealth planning.
- Zero to heroGeoff Cook looks at an EU decision that brings certainty to the tax regime in Jersey.
- Who benefits?Jan Langlo and Victoria Nahmany examine how trusts with a Swiss bank account may be affected by Switzerland’s recent tax agreements with the UK and Germany.
- Family restructuringTom Carey looks at limited partnerships as alternatives to trusts and the proposed amendments to the law due in 2012.
- Last word?Even where there’s a will, there’s still a way for some claimants, says Tracy Harris.
- Book review: Financial Times Guide to Inheritance Tax, Probate and Estate PlanningAmanda Fisher’s guide might be aimed at the lay reader, but despite its limitations Paul Seal still finds it a useful and informative publication at a sensible price.