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STEP Journal: October 2018 - Full Issue

  • Foreword - October 2018
  • Policy update: Beneficial ownershipEmily Deane reviews the Financial Action Task Force’s approach to improving the transparency of beneficial ownership
  • Equity and equality are not the same thingMargaret O’Sullivan advises practitioners to remind clients of this crucial factor when determining their children’s inheritance.
  • The practitioner’s conundrumKevin Custis stresses the importance of building safeguards into the asset nomination process to prevent outcomes opposing a client’s intention
  • Legacy building for family businessesJulie Wynne explains why charitable holding foundations are an efficient tool for family businesses and furthering social impact.
  • Thriving at workGemma Copestick and Laura Keith outline strategies to improve mental health and productivity in the workplace
  • Our reputation is at stakeIt is the practitioner’s duty to be transparent about the risks of creating trust structures as a means of asset protection, writes Michael Young
  • Calm amid the stormAs increased transparency affects all jurisdictions globally, Helen Swire examines what the Crown Dependencies are doing to remain competitive centres of wealth management
  • Consequential driftRobert Dobbyn considers whether indemnities are necessary for outgoing council members of Jersey foundations
  • The battle of Hastings-BassAnthony Williams revisits the application of the Hastings-Bass principle in Guernsey
  • Act of claritySiobhan Riley and Andreas Kistler explain the newest amendments to Jersey’s trust law
  • Wording is lawTodd McGuffin considers recent appellate guidance on the effect of trustee limitation clauses in the commercial context
  • Riding the wavesDavid Larkin and Ella Pinnock examine what the future holds for the private wealth industry in the Crown Dependencies
  • Do you trust your governance?Cindy Radu outlines the advantages of adhering to the principles of governance in a family trust environment
  • Bonds and tiesClare Stirzaker and Maria Villax outline the importance of governance for business families
  • The re-generation gameRupert Phelps explores how multi-generational families may protect and preserve legacy values
  • High finance for family businessesRichard Norridge, Mark Geday and Neil Blake examine the options available to founders of family businesses seeking long-term finance solutions
  • Pinnacle or milestone?Anton Seatter and Peter Johnson discuss the practical implications of the EU’s 5AMLD
  • Roadblocks to abuseIt is the practitioner’s duty to ensure the elderly client is not taken advantage of, writes Ann Stanyer
  • When tragedy strikesPetros Fatouros outlines the legal and operational framework of guardianship for incapacitated clients in Greece
  • Sorry state of affairsMarilyn Bell discusses how family law does not always reflect 21st-century living
  • House of the rising fundsPaul Saunders identifies the risks for the trustees of property in trusts, and the potential need for financial reserves, should a beneficiary fail to fulfil their obligations
  • Connecting the dotsRoderick Balfour outlines how advisors can help families with US connections achieve satisfactory outcomes on the US tax front
  • On the rocksStephen Lyon considers how to protect inheritances in the event of a contentious divorce
  • In STEP with womenHow can the private wealth management industry best support female employees and serve female clients? A recent STEP Journal roundtable, sponsored by RBC, examined the topical question of gender equality
  • The long arm of HMRCDawn Register and Helen Adams explain the draft UK legislation that lengthens assessment time limits
  • Book Review: Probate Practitioner’s Handbook, eighth edition

TQR: September 2018