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STEP Journal: March 2019 - Full Issue

  • Foreword - March 2019Welcome to the March edition of the STEP Journal. This is the third time I have written a foreword for this publication.
  • STEP data maps the UK trust industryWhat the findings of STEP’s member questionnaire on trusts tell us about the size and health of the UK industry
  • 5AMLD v GDPR: Where does the balance lie?Paolo Panico looks at proposed public registers of beneficial owners under the EU’s 5AMLD, with regard to legitimate interest tests and GDPR
  • Silence is goldenSally Edwards warns how trustees can find themselves over-disclosing information
  • Unlevel playing fieldJo Summers outlines the pressures of regulation on small businesses in the UK
  • The never-ending story?Ineke Koele looks at what can be done to overcome the obstacles facing cross-border European philanthropy
  • Prepare for success Part 1: Revision & exam prepIn the first of this two-part column, Anthony Miller provides some key guidelines for STEP students preparing to take exams
  • A foundation in foundationsJohn Goldsworth outlines the key characteristics of private foundations
  • Mexican tax waiveVictor Barajas and Julio J Copo outline the process of obtaining tax-exempt status for charitable organisations in Mexico
  • Bermuda bolsters AML/ATFAlec R Anderson and Davina Hargun assess how changes to Bermuda’s Charities Act 2014 affect privately funded charities
  • Crisis of confidenceJavier Canosa assesses the causes and consequences of Argentina’s ‘financial illiteracy’
  • Protection from prying eyesBernadette Carey outlines the ruling in a 2018 case before the Grand Court of the Cayman Islands pertaining to privacy and ‘open justice’
  • WillpowerYuri Andrey Mattana Freitas looks at the uptake of will-making in Brazil
  • Entities of substanceJohn Lawrence breaks down the Bahamas’ new substance legislation
  • The new frontierAnthony Partridge and Cory Macculloch assess the value of the Cayman foundation company as a key digital asset
  • Arbitration not litigationSteven Kempster and Hussein Haeri assess the private arbitration method of resolving trust disputes, and highlight the ICC’s new model arbitration clause
  • Trusts v nuptial agreementsConrad Adam asks whether nuptial agreements can be more effective than trusts in protecting wealth against matrimonial claims in England and Wales
  • Trouble in paradiseMarilyn Bell looks at the myth of the ‘common-law marriage’ in England and Wales and makes the case for reform
  • Scaling the firewallGraeme Kleiner and Sarah Higgins examine the role and impact of offshore ‘firewall’ legislation in England and Wales divorce cases.
  • Code clashNicole Gallop Mildon and Álvaro Aznar Azcárate offer a French-UK cross-border perspective on the new EU regulations affecting matrimonial property regimes
  • Open secretsElizabeth Hicks and Alexie Bonavia debate transparency and legal blogging around the family courts in England and Wales
  • Not so conservative, after allKen McCracken identifies some key trends from the results of KPMG’s 2018 Europe-wide family business survey.
  • Family office boomSeow Chee Goh and Bock Eng Sim examine the requirements for setting up a family office in Singapore
  • When common met civilA cross-border analysis of the main issues relating to estate planning for Russian residents with British Virgin Islands companies
  • Sweet clarityScott Hunter details the Scottish government’s response to its 2015 succession consultation
  • The art of conversionJoe Goodwin explains how practitioners’ fiduciary duties towards clients can extend even to exchange rates
  • Ability, agility and adaptationRose Chamberlayne considers risk management practices for family businesses and offices
  • Proceed with cautionAndrea Tavecchio and Riccardo Barone take stock of Italy’s new tax-monitoring obligations
  • Can a will-maker ‘phone it in’?Kimberley Martin reflects on the emerging trend of using informal digital documents in will-making, with a particular focus on Australia
  • Book review: The Wealth Elite

TQR: March 2019