Back Issue Archive
STEP Journal: March 2012
- EU Commission tackles IHT cross-border obstaclesA report on the latest measures dealing with inheritance tax.
- Lifetime gifts - the nil band for inheritance taxA look at the nil band for inheritance tax by Amanda Edwards
- Enough is enough. Are reserved powers trusts a double-edged sword?
- You don’t have to be ‘mard’ to work here, but it helps
- Unintended consequences? Succeeding to the throne
- Of mice and menIn this new, regular column, a look at the diversity of civil-law jurisdictions.
- Celebrating excellenceLaunching the STEP Private Client Awards 2012/2013, which recognises the best in trusts and private wealth.
- Life of luxuryHighlighting the key issues facing trustees of objects de luxe.
- Portfolio investmentArt is back on the market, but is its value in ownership or investment? Stonehage Executive Directors Ronnie Armist and Steven Kettle put Jennifer Palmer Violet in the picture.
- Liquid assetsRodney Birrell of the wine investment fund makes the case for Bordeaux to Jennifer Palmer-Violet.
- Horse power
- Trash or treasure?How are investments of passion doing in todays economy? Chris Albert offers his insight and tips for investors.
- Common law meets civil lawBilingual sessions and high-profile speakers make first conference in Panama a resounding success.
- The road less travelled - Latin Americas economic prospects
- Different style - A look at vista trusts eight years onVanessa King looks at the vista trusts eight years on - issues and facts around the British Virgin Islands (BVI)'s Virgin Islands Special Trust Act 2003 (VISTA) and it's impact.
- The law of the land - control retention by Argentine settlorsBesides forced heirship, no single issue should concern their advisors more than control retention by Argentine settlors.
- Trust and comfortA look at how the island of Curacao is attracting new clients to its shores.
- Trusts: the great debateA report back on a lively discussion at the annual Branch Chairs Assembly, where a slightly tongue-in-cheek motion ruffled some feathers.
- 2011: a year of regulatory change offshoreLast year saw some significant regulatory developments across the major offshore jurisdictions. This article highlights the key themes and looks ahead to 2012.
- Proper choice - A look at Maltese and foreign trusts
- Dunlop on Jersey Company LawA review of Dunlop on Jersey Company Law by Mark Dunlop, published by Key Haven Publications in 2011.
STEP Journal: February 2012
- That’s your lot - chattels
- Eggs in baskets - wising up to investment risk
- The EU bull in the China shopLooking at Chinese private international law since 1 April 2011.
- Hindsight and foresightHow past experiences should prepare us for the future.
- Hope and charityDiscussing the major changes to charities law proposed by the law reform commission of Hong Kong.
- Settle downArticle on private wealth planning for Asian families.
- As simple as black and white?Looking at taxation blacklists and the position of Singapore.
- Challenging perceptionsLooking at the results of STEP's Asian five futures report.
- Degrees of separationDiscussing the consequences of divorce on family business and considering some UK tax and financial implications.
- Laying down boundariesIt is not enough to just set up a trust or other legal structure to own and secure a family business, says Christian Stewart.
- Parental guidanceArticle on how exponential change affects family business.
- All to be revealedA review of the new Israeli voluntary disclosure procedure.
- For richer, for poorerArticle on whether pre-marriage financial planning is a demonstration of true love or a cynical attempt at wealth preservation.
- Keep it in the familyLooking at the Luxembourg private holding company, focusing on the salient features of societe de gestion de patrimoine familial.
- Trend settingYuvraj Juwaheer makes the case for Mauritian trusts.
- Frozen overLooking at corporate freezes that don't melt under Canada Revenue Agency Scrutiny.
- Small worldHow the recent Swiss-UK tax agreement's information-sharing provisions enable UK tax authorities to 'follow' money coming out of Switzerland.
- The dangers of estate planningReflecting on the UK's Financial Services Authority's first fine for failing to report a reduction in shareholding when an individual resigned as trustee.
- Name sakeA report on Guernsey's world-first decision on image rights protection.
- Simple solutionArticle on private trust company solutions for intergenerational success and wealth protection in Bermuda and the BVI.
- Adjusting to modern lifeArticle on a recent case that outlined how the UK's Court of Protection deals with disputes about a person's mental capacity.
- Take the initiativeTim Derksen and Andrew Rutherford look at accounting matters for trusts.
- Funding Care Home Costs – the problems posed for both families and practitionersThe issue of how we fund care home costs in England and Wales has been a politically contentious one for years. One in three women and one in four men are likely to need long-term care, yet few see the current system as being fair.
- Business and Agricultural Property ReliefChris Erwood praises this authoritative, technical book and welcomes its detailed cross-referencing.