Back Issue Archive
STEP Journal: October 2011
- From the editor - Nicholas Dale introduces the Swiss focus issue An introduction to the Swiss focus issue and a discussion on the meaning of beneficial ownership.
- Interested partiesA look at beneficiaries' rights to be informed of their interests in the column for STEP England and Wales Diploma students.
- Debits near the door, credits by the windowJohn Harper gives some handy exam tips for students of the STEP Offshore Diploma.
- When is a trust not a trust?Article on the world of administrateurs, constituants and beneficiaires.
- A taxing subjectArticle on why Warren Buffett wants to pay more tax
- Substance over form AA review of recent Swiss cases on the definition of 'Beneficial owner'
- Deserved recognitionThe acknowledgement of trusts as evidenced by the Hague Convention, and the important role of the Swiss Association of trust companies.
- Confident and optimisticA report on the findings of a STEP membership survey about the future of the trust industry in Switzerland
- Welcome homeArticle on what statutory residence testing in the UK means for ex-pats
- Discreet and lowComparing the Belgian tax regime with the Swiss and UK schemes
- Trust in the Cayman IslandsLooking at how the Cayman Island's trust regime is helping to address frequent issues in the Middle East and North Africa region
- Opportunity of a lifetimeArticle on the flexible and protective legal framework of Luxembourg life insurance policies
- Stamp dutiesA European perspective of medallion signature guarantee stamps
- Real DealThis article highlights the tax pitfalls of owning US real property
- Profitably greendiscussing renewable energy enterprises and inheritance tax
- Riding the stormArticle on whether qualifying recognised overseas pension schemes are a good product to be selling
- Client residence: the old world and the newA report on the findings of a STEP survey about the global trust and estate planning industry
- All wrapped up?Article considering the impact of recent pension changes on high earners in the UK
- Successful successionArticle on how the trust sector can help family business get through the challenge of succession planning
- World’s Leading Financial & Trust CentresA review of the World's leading financial and trust centres
STEP Journal: September 2011
- From the Editor - findings of an international recruitment surveyArticle on the findings of an international recruitment survey - fiduciary decision-making skills are the hardest for estate planning firms to recruit.
- The 50/50 ruleLooking at income tax on jointly held property for England and Wales Diploma students.
- Principles of equityArticle on promises, volunteers and imperfect gifts.
- There's no place like homeInsight into patriotism, passion and private international law
- In praise of private business
- Why sanctions matterWarning of the need for financial institutions, including trust and corporate service provider businesses, to understand the expanded reach of US law when designing their compliance regimes.
- Trusts under scrutinyAn outline of the key aspects of a major FATF consultation paper and encouraging practitioners to have their say.
- Lifting the corporate veilConsidering the impact of a recent Jersey Judgment that held a director of a company personally liable for the costs of an unsuccessful application by the defendant company.
- Change is the law of lifeExploring recent developments in Guernsey's fiduciary industry.
- A problem shared - Jersey & Guernsey joint financial services ombudsman planJersey industries were adverse to a shared financial services ombudsman plan, and Guernsey seemed to agree. A discussion into whether the joint scheme would be fair, beneficial or even necessary.
- Foundations for the future - a review of recent Isle of Man developments
- Southern comfortConsidering the advantages and disadvantages for Canadians holding Florida rental properties in a limited liability partnership.
- Canadian immigrationA brief guide to immigration to Canada and how to become a non-tax-resident of Canada.
- The Liberian foundationOutline of a flexible non-commercial financial vehicle.
- Revocation revocationLooking at a recent Privy Council decision that might be the end for the legal principle of revocation.
- Changing of the guard - the role of protectorsBonnie Steiner looks at the role of trust protectors in current challenging times for international families.
- PPR and letting reliefInsight into tax planning around residential property.
- Risks and opportunities Article considering the myriad structuring opportunities and solutions on offer to clients.
- Forewarned is forearmedArticle on protecting the position of the senior executive.
- No shelterArticle on the Israeli court's view on attorney-client privilege.
- Death and taxesAnalysing some of the pros and cons of accountants moving into probate work.
- A Modern approach to Wills, Administration and Estate Planning (with Precedents)Why every private client practitioner should have a copy of Christopher Whitehouse and Professor Lesley King's book about wills.
- A famille affairExamining the implications of a landmark case considering trustees' ability to claim exoneration for their own gross negligence.
- French reformHighlighting the new measures of the French Finance Bill 2011 that are relevant to non-French tax-residents owning real estate in France.
- Status symbolLooking at the advantages and pitfalls of trophy assets.