Back Issue Archive
TQR: February 2010
- Recourse revisited – what are the risks for trustees’ counterparties?A look at the right of recourse that anyone contracting with trustees might have to the trust fund assets.
- Protectors and enforcers: duties and considerationsA discussion on the usual powers and duties of protectors and enforcers, highlighting the issues that practitioners considering one of those roles should be aware of.
- Reflections on Gill v RSPCA – protecting interests prior to deathIn the light of the first decision on Gill v RSPCA, Andrew Playle and Jonathan Grogan discuss whether beneficiaries can do anything before the testator's death to avoid will disputes.
- Surely some mistake? The widening jurisdiction of the Court to set aside voluntary transactionsSetting out the finer points of mistake claims involving voluntary transactions, in the light of a selection of cases heard in 2009.
- New French measures concerning the fight against international tax evasionA report on the effects of new tax legislation in France, (the ‘loi de finances rectificative pour 2009’), effective from the 1st of January 2010.
- Temporary repeal of estate tax and imposition of carryover basis regimeThe US Economic Growth and Tax Relief Reconciliation Act 2001 expired on 1st January 2010. Four partners at Sullivan & Cromwell LLP, New York outline the implications.
- Costs in trusts litigationA useful summary of how the courts have decided who should pay litigation costs in a variety of situations, from "friendly" litigation to establish a simple point, to more hostile disputes.
- The UK’s new bank payroll taxTwo partners of DLA Piper discuss the UK's introduction of a tax on bankers' bonuses.
- Charities and variation of willsA discussion on the variation of wills in favour of charity, where there is more scope for tax saving than is sometimes realised.
STEP Journal: January 2010
- Lifetime termination of an interest in possessionA closer look at when a beneficiary has a life interest in the income of a trust fund.
- Secrecy and confidentiality – a personal viewA personal view on issues of secrecy and confidentiality.
- Brussels IV – the camel train has finally arrivedThe long awaited draft Brussels IV Regulation on Succession. Practitioners would be wise to consider suitable choices of law in wills and inheritance contracts now... writes Richard Frimston.
- A good way to do business
- Family businessesThe findings of a study into Indian Family businesses.
- Family business succession planning: east versus westThe differences between the way that overseas Chinese families in Asia tackle succession planning and family governance, and how this might differ from an ‘American’ approach.
- A passage to IndiaHow Jersey has been making progress in building wealth management business with India.
- Trusts across the frontiersAlexis Medina 's review of the STEP Asia Conference 2009
- The Luxembourg Specialised Investment FundConsidering the advantages of this Luxembourg collective investment scheme.
- Are any two structures the same?A look at Special Trust Structures under Cayman Islands and British Virgin Islands laws.
- Why all the fuss?A look at whether family investment partnerships are a waste of time or a serious contender.
- Caught in a trapHow inadequate planning and confused post mortem strategy can permit a debatable application of foreign law to ensnare a foreign estate in a US estate tax trap.
- An equal shareWill Obama’s push for trust transparency benefit divorcing wives?
- Restructuring investment arrangementsA look at restructuring extant US investment arrangements of non-US persons.
- Achieving your investment objectiveHow to formulate an investment strategy in the current climate.
- Raising the barHow clients can differentiate themselves through philanthropy.
- Proper distributionAn outline of the recommendations of a recent Law Commission consultation paper on intestacy procedure.
- Bankruptcy and estatesThe best practice for distributing an estate where insolvency is a factor.
- Managed approachConsidering the best ways for trustees to work with family trading companies.
- What to do when you’ve suffered an injuryThe relationship between personal injury compensation and financial planning.
- Cross-border Judicial Cooperation in Offshore Litigation (the British Offshore World)A review of 'Cross-border Judicial Cooperation in Offshore Litigation (the British Offshore World)' by Ian R C Kawaley, Andrew J Bolton and Robin J Mayor.