Back Issue Archive
STEP Journal: April 2010
- Choosing the executorAmanda Edwards explores the topic of choosing the executor, including how many executors are needed and what happens where there is not an executor.
- Compliance costsOn compliance costs
- Easy debtOn easy debt in relation to cross-border succession.
- Socially responsive advising - meshing client objectives with advisor ability
- Calculating a lump-sumA discussion on residence and lump-sum taxation in Switzerland.
- Location, location, locationOn the practicalities of investing in Swiss real estate.
- Evolving practiceIndigenous estate succession planning in Aotearoa, New Zealand.
- Fast forward: 2015In the second of a series of three short articles from senior STEP members, Peter Pexton describes the key competencies that he feels newly qualified TEPs will need in 2015.
- The Canadian WayA discussion on new tax issues relating to Canadians owning US real estate.
- A gentle pas de deuxThe relationship between offshore fiduciaries and HMRC.
- Planning for change
- Born in the USA - three immigration issues affecting trust and estate attorneysThree important immigration issues affecting trust and estate attorneys.
- Weathering the storm - how the economic crisis has affected family officesHow the economic crisisof 2008/9 has affected family offices.
- Building BRICsThe current situation in the BRIC nations - Brazil, Russia, India and China - (as of year 2010)
- Coming of age - The concept of a Private Investment OfficeWilliam Drake explores the concept of a Private Investment Office, in light of independence and impartiality in investment management.
- The five per cent solutionA way in which charitable giving could be made more effective in the current climate.
- Saving our heritage
- Reassessing reformThe background behind the UK Treasurys decision to abandon Gift Aid tax relief reform.
- Top tips - twenty one tax tips for 2010/11
- Delusions in a nutshell
- Earl of BalfourWhy the overall assessment of mainly trading activity shows the greater need for IHT protection, not less, on a mixed estate.
- The Taxation of Charities, 7th EditionA review of The Taxation of Charities, 7th Edition, by James Kessler QC and Harriet Brown.
